Environmental disclosure practices in national oil and gas corporations and international oil and gas corporations operating in Organization of Arab Petroleum Exporting Countries

Eljayash, Kamal Mehemed and Kavanagh, Marie and Kong, Eric (2013) Environmental disclosure practices in national oil and gas corporations and international oil and gas corporations operating in Organization of Arab Petroleum Exporting Countries. In: Kuala Lumpur International Business, Economics and Law Conference (KLIBEL 2012): Business, Economics and Law for World Peace, 8-9 Apr 2013, Kuala Lumpur, Malaysia.

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Abstract

This study will examine the differences in environmental disclosure practices between national oil and gas corporations (NOGCs) and International oil and gas corporations (IOGCs) in oil sector in countries Arab petroleum exporting (CAPE). Environmental disclosure is defined as disclose environmental activities identify environmental risks of such activities, and how they are managing these issues. Disclosure shows effects on the environment as a result of accidents that occur in the oil companies. Environmental disclosure refers to how and to what extent firms disseminate information about their environmental activities. This information may be released within the company annual reports, and/or separate sustainability reports. There is a vast amount of research that has been conducted about environmental disclosure, in particularly in developed countries. In contrast to developing countries, there are a few studies undertaken in developing countries. There are also no studies that have examined the difference in disclosure between the developed and developing countries (Ahmad & Gao 2005; Ahmad & Mousa 2011; Al-Tuwaijri, Christensen & Hughes 2004). This study is a comparative study between international and national companies in terms of the quantity of environmental disclosure (QTED) and quality of environmental disclosure (QLED) contained in the annual reports 2008, 2009 and 2010. Content analysis has used in this study by words counts to measure the QTED in the annual reports whereas index environmental disclosure is used to measure the QLED in annual reports. Despite the slight increase in the environmental disclosure practices in national companies, the difference is still significant compared with international companies.


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Item Type: Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)
Refereed: Yes
Item Status: Live Archive
Additional Information: Copyright 2012-2013 © Klibel.
Faculty / Department / School: Historic - Faculty of Business and Law - School of Management and Marketing
Date Deposited: 23 May 2013 23:54
Last Modified: 23 May 2017 00:27
Uncontrolled Keywords: environmental responsibilities; accountability; OPEC; business ethics
Fields of Research : 14 Economics > 1402 Applied Economics > 140205 Environment and Resource Economics
05 Environmental Sciences > 0502 Environmental Science and Management > 050205 Environmental Management
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services
URI: http://eprints.usq.edu.au/id/eprint/23543

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