We invite employees and other stakeholders to report activities that may involve unethical, illegal or otherwise inappropriate behavior.

A stakeholder is anybody who has a vested interest in Nexen and our activities. This includes shareholders, employees, contractors, suppliers, partners, customers, NGOs, governments, community members and the public.

Integrity Issues that must be reported include perceived or actual:

• Violations of the law;
• Violations of Nexen's integrity-related policies;
• Danger to an Employee's or the public's health, safety or security;
• Risk to Nexen-owned assets, property or resources;
• Accounting or auditing irregularities;
• Concerns about other business conduct that exposes Nexen to fraud and/or are contrary to Nexen's values.

We assume that all reports, including those made on the Integrity Helpline, are made in good faith, real, legitimate and significant enough to warrant an investigation.

While there are there are many concerns that can and should be reported through the integrity reporting process, there are also some concerns that should not. Items that shouldn't be reported through the integrity reporting process include:

• Issues relating to compensation and benefits
• Personality conflicts (including disagreements with an employee's supervisor or co-worker)
• Dissatisfaction with Nexen company policies or procedures
• Disputes over outstanding invoices or payments
• Union related matters