Evaluated screen

Oil Refining and Upgrading

Identifies companies and other entities that own or operate facilities converting crude oil, condensate, bitumen, or comparable petroleum feedstocks into transportation fuels, heating fuels, refinery intermediates, or petrochemical feedstocks. This includes refineries, condensate splitters, and bitumen upgraders. Upstream production, transport and storage without refining, petrochemical production from purchased refined feedstocks, retail marketing, renewable-fuel-only facilities, and engineering or maintenance services are excluded.

Type
Evaluated
Version
2026.08.21.2
Published
Aug 21, 2026
Inclusions
7
Exclusions
6
How to read this definition

Inclusion criteria describe evidence that can establish this activity. Exclusion criteria identify circumstances that do not establish it on that basis alone. The evaluation remains connected to its taxonomy version and supporting evidence.

Can establish this activity

Included when supported

Evidence may support involvement when it matches one or more of these inclusion criteria.

7 criteria
  1. 01Criterion

    Operators of Crude Oil Refineries

    Defined as: Companies owning or operating facilities that process crude oil into fuels, lubricants, asphalt, or other refined petroleum products.

  2. 02Criterion

    Independent Petroleum Refiners

    Defined as: Entities whose primary business activity involves refining crude oil rather than upstream extraction or fuel retail.

  3. 03Criterion

    Integrated Oil Companies With Refining Operations

    Defined as: Diversified energy firms operating downstream refining assets as part of broader oil and gas operations.

  4. 04Criterion

    Producers of Transportation Fuels From Crude Oil

    Defined as: Companies refining crude oil into gasoline, diesel, marine fuel, aviation fuel, or heating oil products.

  5. 05Criterion

    Refineries Producing Petrochemical Feedstocks

    Defined as: Entities converting crude oil into naphtha, feedstocks, or intermediate products used in petrochemical manufacturing.

  6. 06Criterion

    Companies Operating Condensate Splitters or Heavy Oil Upgraders

    Defined as: Firms processing crude oil, bitumen, or condensates into refined or upgraded petroleum products.

  7. 07Criterion

    Developers or Owners of Refining Infrastructure

    Defined as: Companies constructing, expanding, upgrading, or maintaining operational control of oil refining facilities.

Does not establish this activity on its own

Excluded on this basis alone

These circumstances do not establish this activity unless separate evidence also meets an inclusion criterion.

6 criteria
  1. 01Criterion

    Oil Exploration and Production Companies Without Refining Assets

    Defined as: Upstream oil companies engaged solely in exploration or crude oil extraction activities.

  2. 02Criterion

    Petrochemical Manufacturers Using Purchased Feedstocks Only

    Defined as: Chemical producers that do not directly refine crude oil into fuels or intermediate petroleum products.

  3. 03Criterion

    Oil Transport, Pipeline, or Storage Companies

    Defined as: Midstream entities involved in transportation, storage, or terminal operations without refining activity.

  4. 04Criterion

    Fuel Retailers and Marketing Businesses

    Defined as: Companies operating service stations or fuel distribution networks without ownership or operation of refining facilities.

  5. 05Criterion

    Renewable Fuel Producers Without Crude Oil Refining

    Defined as: Producers of biodiesel, renewable diesel, ethanol, or synthetic fuels not derived from crude oil refining.

  6. 06Criterion

    Engineering, Equipment, or Maintenance Providers

    Defined as: Contractors and service providers supporting refinery operations without ownership or operational control of refining assets.

Evidence and evaluation methodology

How sources, entity pathways, decisions, qualifiers, and review history are handled.

Map screens to a client policy

How to choose provider screens, document coverage, and decide what happens after an outcome.

Other screens under Oil

Taxonomy version 2026.08.21.2, published Aug 21, 2026. Material changes receive a new immutable release so earlier evaluations remain tied to the definitions and criteria used.

Oil