Sustainability Reporting Standards | Hess Corporation
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Approach to Reporting

In our 2022 Sustainability Report, we provide descriptions of Hess’ environment, health, safety and social responsibility (EHS & SR) strategy and 2022 performance regarding material economic, social and environmental issues. For a detailed disclosure of our reporting standards, materiality, boundary setting, restatements, internal quality assurance and external assurance, please refer to our 2022 Sustainability Report.

Our annual report, U.S. Securities and Exchange Commission Form 10-K filing and proxy statement detail our financial and governance information and can be found on our website. Additional sustainability and investor information is available at

We provide further detail on our midstream operations, including segregated performance data, in a separate companion sustainability report available on the Hess Midstream LP website at

Boundaries for Material Issues and Global Reporting Initiative Standards Issue Map

The eight issues listed in the table below are those that emerged as top issues in our 2019–2020 materiality assessment, mapped to the Global Reporting Initiative (GRI) Standards reporting criteria. These material issues have not only informed our forward looking EHS & SR strategy but have helped to define the boundaries of our 2022 Sustainability Report. While these eight topics will be the focus of our strategic sustainability actions through 2025, many other topics are relevant to our stakeholders and our company and will continue to be addressed in our business processes and external reporting.

The table below provides a cross reference with the relevant GRI categories for each issue and identifies the boundary for each issue in our 2022 Sustainability Report. Each issue is considered to apply enterprisewide to assets operated by Hess Corporation and our subsidiaries unless otherwise noted.

Boundaries for Material Issues