ADI benchmarked the sustainability disclosures of U.S. oil majors and independents to identify competitive gaps in ESG reporting maturity. The study evaluated dimensions such as greenhouse gas emissions, water management, and critical incident risk to determine how refiners are navigating the transition to net-zero. The analysis highlighted that pure-play refining independents often provide more granular segment-level detail than larger, more complex integrated oil majors.
The client
U.S. refining company
The situation
Navigating the lack of standardized ESG reporting in the downstream sector and identifying best practices for sustainability disclosures.
ADI’s contributions
ESG reporting framework mapping
ADI assessed nine key metrics across four sustainability dimensions to provide a structured comparison of peer reporting practices.
Reporting detail segmentation
Proprietary analysis revealed that independent refiners deliver higher-detail segment data compared to integrated oil majors.
Decarbonization goal review
The work synthesized voluntary commitments across the peer group, identifying a focus on 2050 net-zero targets and renewable fuels.
Compensation linkage analysis
Primary research identified the emerging trend of linking executive compensation to ESG progress and diversity goals.
Key outcomes
- Defined a roadmap for improving ESG disclosure maturity, enabling the client to align its reporting with industry leaders and stakeholder expectations.
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