102-1

Name of the organization

SBM Offshore N.V

102-2

Activities, brands, products, and services

1.2

102-3

Location of the organization’s headquarters

6.2

102-4

Location of operations

1.2

102-5

Ownership and legal form

3.2

102-6

Markets served

1.2

102-7

Scale of the organization

1.2, 2.1.4, 2.1.5

102-8

Information on employees and other workers

2.1.5, 4.3.6, 5.2.4, 5.3.3

102-9

Supply chain

2.1.4

102-10

Significant changes to the organization and its supply chain

No significant changes

102-11

Precautionary Principle or approach

Sustainability Policy and Policy on HSSE, Human Rights and Process Safety

102-12

External initiatives

2.2

102-13

Memberships of associations

2.1.1, 2.1.3

102-14

Statement from senior decision-maker

1.1.1

102-16

Values, principles, standards, and norms of behavior

1.3.1, 2.1.1, 3.6.2

102-18

Governance structure 6

3.2

102-40

List of stakeholder groups

1.2

102-41

Collective bargaining agreements

5.2.4, 5.3.3

102-42

Identifying and selecting stakeholders

1.2, 5.1.2

102-43

Approach to stakeholder engagement

1.2, 5.2

102-44

Key topics and concerns raised

1.2.2, 2.1

102-45

Entities included in the consolidated financial statements

4.3.29

102-46

Defining report content and topic Boundaries

5.2

102-47

List of material topics

1.2, 5.1

102-48

Restatements of information

n/a

102-49

Changes in reporting

5.2

102-50

Reporting period

calendar year 2021

102-51

Date of most recent report

February 11, 2021

102-52

Reporting cycle

annual

102-53

Contact point for questions regarding the report

6.2

102-54

Claims of reporting in accordance with the GRI Standards

2.2, 5.1.1

102-55

GRI content index

5.4

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

103-2 The management approach and its components

103-3 Evaluation of the management approach

Own Indicator/ EU Taxonomy
OPEX KPI

% of R&D investments in non-carbon technologies

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.1, 3.6.2

103-2 The management approach and its components

2.1.1, 3.6.2

103-3 Evaluation of the management approach

2.1.1, 3.6.2

Own Indicator

Training on corruption policies and procedures

2.1.1

Confirmed incidents of corruption and actions taken

2.1.1

GRI 419-1: Socioeconomic Compliance

Non-compliance with laws and regulations in the social and economic area

1.1.3, 2.1.1, 2.1.4, 4.3.25, 5.2.5

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.2, 5.2.1

103-2 The management approach and its components

2.1.2, 5.2.1

103-3 Evaluation of the management approach

2.1.2

GRI 403-2: Hazard identification, risk assessment, and incident investigation

Risk identification and incident management

2.1.1, 2.1.2, 2.1.4.1, 3.8, 5.2.1, 5.2.3

GRI 403-9: Occupational Health and Safety

Work-related Injuries

2.1.2, 5.2.1

Own Indicator

Number of process safety events by business activity

2.1.2

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.3

103-2 The management approach and its components

2.1.3

103-3 Evaluation of the management approach

2.1.3

GRI 412-3: Human Rights Assessment

Significant investment agreements and contracts that include human rights clauses or that underwent human rights screening

2.1.3

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.6

103-2 The management approach and its components

2.1.6

103-3 Evaluation of the management approach

2.1.6

GRI 201-1: Economic Performance

Direct economic value generated or distributed (Cash Flow/ EBITDA %)

2.1.6 2.2, 4.3.5, 4.3.6, 4.3.10, 4.3.17, 4.3.24

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.4

103-2 The management approach and its components

2.1.4

103-3 Evaluation of the management approach

2.1.4

Own Indicator

Certification and classification performance on; ISO 9001, ISO 14001, OHSAS 18001 & ISM

2.1.4, 5.5

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.11

103-2 The management approach and its components

2.1.11

103-3 Evaluation of the management approach

2.1.11

Own Indicator

Sustainability Benchmarking

2.1.11

Own Indicator

# of Projects Under Development (construction)

2.1.11

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.7, 5.2.2

103-2 The management approach and its components

2.1.7

103-3 Evaluation of the management approach

2.1.7

GRI 305-1: Emissions

Direct greenhouse gas (GHG) emissions (Scope 1)

2.1.7, 5.2.2

GRI 305-2: Emissions

Energy indirect greenhouse gas (GHG) emissions (Scope 2)

2.1.7, 5.2.2

GRI 305-3: Emissions

Other indirect GHG emissions (Scope 3)

5.2.2, 5.3.2

GRI 305-7: Emissions

and other significant air emissions

2.1.7, 5.2.2, 5.3.2, Omission a. iii, v, vi, vii. (Scope 3 information not available)

Own Indicator

Volume of flared and vented hydrocarbon

2.1.7, 5.2.2, 5.3.2

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.9

103-2 The management approach and its components

2.1.9

103-3 Evaluation of the management approach

2.1.9

Own Indicator

TRL Progress (Market Readiness − TRL 4)

2.1.9

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.8

103-2 The management approach and its components

2.1.8

103-3 Evaluation of the management approach

2.1.8

Own Indicator

# of signals captured & percentage increase y-o-y

2.1.8

GRI 103: Management approach

103-1 Explanation of the material topic and its Boundary

2.1.5

103-2 The management approach and its components

2.1.5

103-3 Evaluation of the management approach

2.1.5

GRI 404-3: Training and Education

Percentage of employees receiving regular performance and career development reviews

2.1.5, 5.3.3

GRI 401-1

Employee Turnover rate

5.3.3, 5.3.4

GRI 405-1

Gender Pay Gap

2.1.5, 3.1, 3.2.9, 5.3.3