Data and how we report
We refer to different frameworks and reporting standards to guide our approach
ESG Datasheet
We provide performance data through our ESG Datasheet, aiming to provide information that is representative of bp’s sustainability performance.
Reporting standards and frameworks
The Benchmark assesses public disclosure across 10 indicators including short/medium/long term GHG targets; strategy; capital allocation; climate policy engagement; governance; just transition; and TCFD. The results can be found here.
Since 2019 bp has responded to a resolution requisitioned by CA100+ on climate change disclosures. The latest response can be found in the bp Annual Report 2025.
Identifying material sustainability issues
Building on the materiality assessment we conducted in 2024, we worked with an external agency to help validate the assessment used for the purposes of the 2025 sustainability report, considering the external landscape and developments relating to sustainability and ESG.
This process identified no significant changes in topics for 2025, compared with 2024. See page 40 of the bp Sustainability Report 2025.
Verification and assurance
Our verification methods include data reviews by reporting businesses and subject matter experts, second line functional and group reviews as well as third line reviews by internal audit.
We ask Deloitte to provide limited external assurance for several key sustainability metrics to the internationally recognized ISAE 3000 (Revised) standard. Read the Deloitte assurance statement on page 44 of the bp Sustainability Report 2025.
Our basis of reporting outlines the approach and scope used for data collection and forms the basis for assurance of sustainability performance data.
