The Wall Street Journal reported on Tuesday that the US Securities & Exchange Commission is looking into how the Texas-based supermajor evaluates project costs based on climate change risks.
The agency is also reportedly investigating how the company valued its assets following the drop in oil prices.
In an emailed statement, ExxonMobil spokesman Alan Jeffers said: "We are fully complying with the SEC request for information and are confident our financial reporting meets all legal and accounting requirements."
