Social Performance Indicators in the Update of the Oil and Gas Industry Guidance on Sustainability Reporting

2017 ◽  
Author(s):  
H. Murphy ◽  
R. Collacott ◽  
J. A. Campbell ◽  
A. Padilla
Keyword(s):  
Performance Indicators ◽  
Oil And Gas ◽  
Social Performance ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Gas Industry

Sustainability Reporting Driving Forces and Management Control Systems

2016 ◽  
Vol 28 (2) ◽  
pp. 103-124 ◽  
Author(s):  
Irene M. Herremans ◽  
Jamal A. Nazari
Keyword(s):  
Control Systems ◽  
Oil And Gas ◽  
Driving Forces ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Management Control ◽  
Gas Industry ◽  
Stakeholder Relationships ◽  
External Pressures ◽  
Insight Into

ABSTRACT This study investigates how seemingly similar external pressures elicited diverse sustainability reporting control systems and processes in a sample of Canadian companies in the oil and gas industry. Using interviews with companies and their stakeholders, we found that the type of sustainability reporting control systems depended on the managerial motivations and attitudes within companies as they responded to external pressures. More specifically, our results provide insight into how formal and informal sustainability reporting control systems were developed according to various managerial motivations and different types of stakeholder relationships. The type and balance between formal and informal control systems, in turn, influenced the sustainability reporting characteristics that the company was able to develop. We contribute to the literature by differentiating companies based on their institutional logics to deal with external pressures, managerial motivations, and stakeholder relationships, that in turn influenced their control system characteristics including reporting structures, information systems, and assurances.

Using a Risk-Based Approach in Preparation of Corporate Sustainability Reporting by Oil and Gas Companies

Auditor ◽  
2021 ◽  
pp. 46-53
Author(s):  
Thi Lok Doan
Keyword(s):  
Sustainable Development ◽  
Oil And Gas ◽  
Corporate Sustainability ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Public Companies ◽  
Gas Industry ◽  
Corporate Reporting ◽  
Oil And Gas Companies

The article presents the author’s approach to the formation of corporate reporting of public companies using the example of the oil and gas industry. The key risks of sustainable development are disclosed that correspond to the interests of various significant groups of the company’s stakeholders. The approbation results of a typical corporate reporting model for oil and gas companies in the Petrolimex report (Vietnam) are presented.

Third Edition of the Oil and Gas Industry Guidance on Voluntary Sustainability Reporting

2016 ◽  
Author(s):  
Helen Murphy ◽  
Louise Tyson ◽  
Hilde Røed ◽  
Bertrand Janus
Keyword(s):  
Oil And Gas ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Gas Industry

scholarly journals Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia

2021 ◽  
Author(s):  
Febrian Kwarto ◽  
Nunuy Nurafiah ◽  
Harry Suharman ◽  
Muhammad Dahlan
Keyword(s):  
Literature Review ◽  
Critical Discourse Analysis ◽  
Systematic Literature Review ◽  
Oil And Gas ◽  
Positive Impact ◽  
Sustainability Reporting ◽  
Oil And Gas Industry ◽  
Gas Industry ◽  
Social Challenges ◽  
The Republic

sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the upstream oil and gas industry directly impact the environment. This industry faces significant social challenges and directly impacts the environment. Many Reputable international sustainability institutions organize sustainability awards. However, community conditions do not have a positive impact on sustainability practices. There are vari-ous serious violations related to sustainability, environmental pollution, multiple cases of cor-ruption, human rights, and other violations. In contrast, the companies receiving this award also received inspection findings of violations committed by The Audit Board of the Republic of In-donesia. This study uses critical discourse analysis that begins with phenomena related to viola-tions of sustainability reporting from scientific journals and other references using a systematic literature review approach over the last ten years. It produces a critical paradigm that is not val-ue-free, which is the basis for framing thought utilizing the theory of hegemony. The results of this study indicate that the upstream oil and gas industries are obliged to implement Corporate Social Responsibility (CSR) practices and Sustainability Reports (SR), has biased factors that are contrary to the sustainability concept and are not under the sustainability award based on evi-dence obtained from the stages of manuscript analysis with systematic literature review

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