ONGC Videsh has started its journey towards reporting triple bottom line approach in the form of sustainability report since FY2012-13. From FY2013-14 onwards, ONGC Videsh sustainability reporting has been a part of ONGC Group sustainability report. In FY2016, sustainability reporting got transitioned from global reporting initiative (GRI) G3.1 to GRI G4 guidelines.

With the unfolding of the Principle of Responsible Investment (PRI), several other reporting frameworks emerged in markets, to address the concerns of different groups of stakeholders/investors, Companies are now assessed and rated against their ESG performance and they also influence the credit rating of companies as well as faith of the investors. Taking note of the merits, ONGC Management directed that from FY 2019-20 onward GRI based ESG Reporting of ONGC Group of Companies is to be adopted along with Sustainability report.Subsequently, ONGC Management took note of the emerging reporting trends and SEBI guidelines on reporting and desired to adopt integrated reporting of ONGC Group of companies from FY 2020-21 onwards, in place of Sustainability Report/ ESG report.