Transparency and sustainability reporting
Doing business in a clear, open way is a commitment we work hard to keep, and we promote transparency where possible throughout our industry. We have voluntarily reported on our environmental and social performance since 1997. Our sustainability reporting focuses on the challenges that most affect our business performance and matter most to our key stakeholders.
In this section
Sustainability reports
We publish an annual sustainability report and a number of other reports addressing various environmental, social and governance topics.
Sustainability Performance data
We track our performance against a range of environmental and social indicators to work towards continuous improvement in these areas. This includes reporting on climate change and energy transition.
Voluntary reporting standards and ESG ratings
Our reporting is informed by a number of voluntary reporting standards and frameworks. We participate in a selection of ESG ratings most often used by our stakeholders.
Payments to governments
We are supporting transparency in the payments we make to governments and helping them to better manage oil and gas revenues.
Transparency and Anti-corruption
The Shell General Business Principles state our insistence on honesty, integrity and fairness in all aspects of our business. The direct or indirect offer, payment, solicitation or acceptance of bribes is unacceptable.
Advocacy and political activity
We share our technical expertise and have stepped up our advocacy efforts with governments.
Shell’s approach to tax
The payment of taxes is a central link between Shell and the countries and communities where we operate. It is a vital part of our contribution to national economies and people’s lives.
Preventing the facilitation of tax evasion
Shell does not condone, encourage or support tax evasion, and is committed to implementing procedures to prevent anybody employed or contracted to Shell or acting on Shell’s behalf facilitating the evasion of tax.

Sustainability Report 2021
Find out more about our approach to sustainability and our performance data.