The Guidance aims to assist oil and gas companies in developing and enhancing the quality and consistency of their sustainability reports...Stakeholder engagement has an important role throughout the reporting process. Stakeholder viewpoints and dialogue can help to ensure that the report is relevant, accessible and credible to external audiences...If relevant, companies should explain how they have applied international standards or guidance within their management systems...Sections 4, 5 and 6, [cover] (respectively) environmental, health and safety, and social and economic issues...[The section on social and economic issues] provides indicators across five categories likely to be material for companies: community and society; local content; human rights; business ethics and transparency; and labour practices.