Environmental corporate social responsibility of firms in the mining and oil and gas industries: Current status quo of reporting following GRI guidelines
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Contributors
Abstract
This paper analyses the current status quo of environmental reporting as an element of corporate social responsibility (CSR), as it relates to firms from the mining and oil and gas industries in keeping with the 35 indicators proposed by the Global Reporting Initiative (GRI). Complete samples for the year 2005 from the GRI register are surveyed, resulting in 48 reports. These samples are analysed by applying the methodologies of quantitative and qualitative content analysis. The paper considers the following two research questions: 'What are companies reporting?' and 'How are companies reporting?' First, the quantity of reporting for all 35 indicators is assessed. In addition, the quality of reporting is analysed as regards the adherence to the GRI indicator definition. These steps allow a description of the current status quo in reporting by firms from the mining and oil and gas industries. As a result, an overview of the current reporting practises of mining and oil and gas companies can be derived and specific shortcomings identified.
Details
Original language | English |
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Pages (from-to) | 7-25 |
Number of pages | 19 |
Journal | Greener management international : the journal of corporate environmental strategy and practice |
Issue number | 53 |
Publication status | Published - Mar 2006 |
Peer-reviewed | Yes |
Keywords
Sustainable Development Goals
ASJC Scopus subject areas
Keywords
- Content analysis, Corporate social responsibility, Environmental indicators, Environmental reporting, Extractive industry, Global Reporting Initiative, Mining industry, Oil and gas industry, Survey