CEU Electronic Theses and Dissertations, 2014
| Author | Petrushevski, Martin |
|---|---|
| Title | Sustainability reporting according to the GRI Guidelines: What do the global top ten oil and gas companies report on? |
| Summary | With empirical evidence from oil and gas companies, this master thesis analyses the occurrence of sustainability reporting (SR) in the sector. More specifically, it is of particular interest for this master thesis to analyse the extent in utilisation of the SR guidelines provided by the Global Reporting Initiative. This study contributes to the body of knowledge related to evaluating non-financial disclosures by assessing the quality and comprehensiveness of information reported by companies in the oil and gas industry. To accomplish this, based on the Global Reporting Initiative (GRI) Sustainability Reporting Guidelines, a numerical scoring methodology was developed and utilised in the research. Overall results obtained reveal that there is considerable variability in the disclosure practices amongst the oil and gas companies. Moreover, the GRI Guidelines proved to be a too demanding framework for most of the companies in general terms, and in particular, companies provided more information on basic, easily accessible corporate-related matters, rather than the more material, operational performance data. |
| Supervisor | Brorson, Torbjörn and Evangelinos, Konstantinos |
| Department | Environment Sciences and Policy MSc |
| Full text | https://www.etd.ceu.edu/2014/petrushevski_martin.pdf |
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