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Materiality, in the context of this report, refers to the relative significance of environmental, social and governance priorities and their positive and negative impacts to our business and stakeholders.

Assessment Process

Supported by a third-party with expertise in ESG reporting and materiality assessments, we consulted extensively with internal stakeholders. With reference to SASB standards and the GRI standards, we developed a list of material topics that were validated and prioritized. The result of this work guided the definition of our material topics in this report and the collection of performance data. We plan to review these topics annually to ensure their relevance and accuracy is maintained, and a broad range of perspectives is reflected.

Our Material Topics

Our material topics for ESG reporting are those that management believes impact our performance and long-term sustainability, and help investors learn about the nature of our business.

Download the Materiality Map
Material ESG Topic ESG Framework Definition Response
Climate Change
(Climate Change, GHG Emissions)
EM-MD-110a.1 Gross global Scope 1 emissions, percentage methane, percentage covered under emissions-limiting regulations Environment
Key Performance Data
EM-MD-110a.2 Discussion of long-term and short-term strategy or plan to manage Scope 1 emissions, emissions reduction targets, and an analysis of performance against those targets Business Model Resilience
Climate Change & GHG Emissions
Air Quality EM-MD-120a.1 Air emissions of the following pollutants: (1) NOx (excluding N2O), (2) SOx, (3) volatile organic compounds (VOCs), and (4) particulate matter (PM10) Protecting Air Quality
Key Performance Data
Land Use
(Land Disturbed and Restored)
EM-MD-160a.1 Description of environmental management policies and practices for active operations Improving Land Use and Remediation
Spills and Incidents, Reportable Incidents, Corrective Actions & Fines EM-MD-540a.1 Number of reportable pipeline incidents, percentage significant All reportable incidents were reported to respective authorities. As reporting standards and jurisdictions vary, comparative metrics are not possible.
Water Management GRI 303-1 Interactions with water as a shared resource Minimizing our Water Impacts
Material ESG Topic ESG Framework Definition Response
Business Model Resilience IF-GU-420a.2 Customer gas savings from efficiency measures by market Energy Efficiency Programs
Business Ethics GRI 102-16 Ethics and Integrity: values, principles, standards and norms of behaviour Ethics & Compliance
Critical Incident Risk Management EM-MD-540a.4 Discussion of management systems used to integrate a culture of safety and emergency preparedness throughout the value chain and project lifecycles Enterprise Risk Management Program
Emergency Planning and Preparedness
IF-GU-540a.2 Percentage of distribution pipeline that is (1) cast and/or wrought iron and (2) unprotected steel Accelerated Pipeline Replacement (Partial Response)
IF-GU-540a.3 Percentage of gas (1) transmission and (2) distribution pipelines inspected Minimizing Fugitive Emissions
IF-GU-540a.4 Description of efforts to manage the integrity of gas delivery infrastructure, including risks related to safety and emissions Minimizing Fugitive Emissions
Accelerated Pipeline Replacement
Cybersecurity GRI 102-15 Key impacts, risks and opportunities Information Security and the Risk of Cyberattack
Stakeholder Engagement GRI 102-42 Basis for identifying and selecting stakeholders Our Stakeholders
GRI 102-43 Approach to stakeholder engagement Our Stakeholders

* Not required by SASB or GRI. Disclosure topic included due to additional material assessment with internal subject matter experts


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