The quantity and quality of environmental disclosure in annual reports of national oil and gas companies in Middle East and North Africa

Article


Eljayash, Kamal Mehemed, James, Kieran and Kong, Eric. 2012. "The quantity and quality of environmental disclosure in annual reports of national oil and gas companies in Middle East and North Africa." International Journal of Economics and Finance. 4 (10), pp. 201-217. https://doi.org/10.5539/ijef.v4n10p201
Article Title

The quantity and quality of environmental disclosure in annual reports of national oil and gas companies in Middle East and North Africa

ERA Journal ID22210
Article CategoryArticle
AuthorsEljayash, Kamal Mehemed (Author), James, Kieran (Author) and Kong, Eric (Author)
Journal TitleInternational Journal of Economics and Finance
Journal Citation4 (10), pp. 201-217
Number of Pages17
Year2012
Place of PublicationToronto, ON, Canada
ISSN1916-971X
1916-9728
Digital Object Identifier (DOI)https://doi.org/10.5539/ijef.v4n10p201
Web Address (URL)http://www.ccsenet.org/journal/index.php/ijef/issue/view/618
Abstract

The increased activities of oil companies around the world have contributed to increasing environmental concern over the past few years. The international oil corporations have a significant role in shaping global politics and economics. Therefore, there has been a global trend to increase environmental awareness in the international companies, especially oil companies in order to better manage natural resources and reduce environmental pollution as a result of the exploitation of natural resources. Arab oil exporting countries are not immune from the global calls for the protection of the environment and especially the Arab countries’ rich oil and gas resources. This study seeks to examine the quantity and quality of environmental disclosure in the oil companies in the Arab oil exporters. 174 annual reports of 58 national companies were surveyed for the years 2008, 2009, and 2010. Content analysis was applied in this study in order to study the environmental disclosure. The word count was used to measure the amount of environmental disclosure in the annual reports whereas environmental disclosure index was used to measure the quality of disclosure in the oil companies. Results of the study indicate differences in environmental disclosure between the countries of Arab Petroleum Exporting Countries, but overall, environmental disclosure in the Arab oil countries is still low compared with other oil companies in developed countries.

Keywordsenvironmental disclosure; Middle East; North Africa; countries of Arab Petroleum Exporting; annual reports; oil and gas firms; word count; disclosure index
ANZSRC Field of Research 2020380105. Environment and resource economics
410404. Environmental management
350107. Sustainability accounting and reporting
Byline AffiliationsSchool of Accounting, Economics and Finance
School of Management and Marketing
Institution of OriginUniversity of Southern Queensland
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Kong, Eric. 2010. "Strategic relationships of human capital, strategic human resource management and human resource management." Ali, Ruhani (ed.) AAMC 2010: Asian Management: Challenges and Opportunities in Turbulent Times. Macau, China 12 - 14 Dec 2010 Macau, China.
A qualitative analysis of intellectual capital in social service non-profit organisations: a theory-practice divide
Kong, Eric and Ramia, Gaby. 2010. "A qualitative analysis of intellectual capital in social service non-profit organisations: a theory-practice divide." Journal of Management and Organization. 16 (5), pp. 656-676. https://doi.org/10.5172/jmo.2010.16.5.656
Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda
Mihret, Dessalegn Getie, James, Kieran and Mula, Joseph M.. 2010. "Antecedents and organisational performance implications of internal audit effectiveness: some propositions and research agenda ." Pacific Accounting Review. 22 (3), pp. 224-252. https://doi.org/10.1108/01140581011091684
The role of image and reputation as intangible resources in non-profit organisations: a relationship management perspective
Kong, Eric and Farrell, Mark. 2010. "The role of image and reputation as intangible resources in non-profit organisations: a relationship management perspective." Tsui, Eric (ed.) ICICKM 2010: 7th International Conference on Intellectual Capital, Knowledge Management and Organisational Learning. Hong Kong, China 11 - 12 Nov 2010 Reading, United Kingdom.
Modern Pentecostal understandings of money, investment and accounting - Kenneth and Gloria Copeland's faith teaching
James, Kieran, Hardy, Les and Narraway, Tim. 2010. "Modern Pentecostal understandings of money, investment and accounting - Kenneth and Gloria Copeland's faith teaching." International Journal of Critical Accounting. 2 (4), pp. 340-371. https://doi.org/10.1504/IJCA.2010.036176
Who am I? Where are we? Where do we go from here?: Marxism, voice, representation, and synthesis
James, Kieran. 2010. "Who am I? Where are we? Where do we go from here?: Marxism, voice, representation, and synthesis." Critical Perspectives on Accounting. 21 (8), pp. 696-710. https://doi.org/10.1016/j.cpa.2010.06.008
Accounting for goodwill in Australian business combinations: is there a value to choose?
James, Kieran. 2010. Accounting for goodwill in Australian business combinations: is there a value to choose? Saarbrucken, Germany. VDM Verlag Dr. Muller.
Developing organizational knowledge and learning capabilities: synergistic relationships of human capital, strategic human resource management and human resource management
Kong, Eric. 2010. "Developing organizational knowledge and learning capabilities: synergistic relationships of human capital, strategic human resource management and human resource management." The International Journal of Learning. 17 (5), pp. 63-80.
Sydney's construction union strategy and immigrant worker issues: a Roman Catholic-Marxist perspective
Leung, Jenny Kwai-Sim and James, Kieran. 2010. Sydney's construction union strategy and immigrant worker issues: a Roman Catholic-Marxist perspective. Toronto, Canada. Spire Publishing.
Knowledge and learning capabilities in non-profit organizations: a relational capital perspective
Kong, Eric and Farrell, Mark. 2010. "Knowledge and learning capabilities in non-profit organizations: a relational capital perspective." The International Journal of Learning. 17 (3), pp. 97-116.
Analysing BSC and IC's usefulness in nonprofit organizations
Kong, Eric. 2010. "Analysing BSC and IC's usefulness in nonprofit organizations." Journal of Intellectual Capital. 11 (3), pp. 284-304. https://doi.org/10.1108/14691931011064554
Living the punk life in Green Bay, Wisconsin: exploring contradiction in the music of NOFX
James, Kieran. 2010. "Living the punk life in Green Bay, Wisconsin: exploring contradiction in the music of NOFX." Musicology Australia. 32 (1), pp. 95-120. https://doi.org/10.1080/08145851003794018
From 'The Undead Will Feast' to 'The Time to Kill is Now': Frankfurt School and Freudian perspectives on death-metal
James, Kieran. 2009. "From 'The Undead Will Feast' to 'The Time to Kill is Now': Frankfurt School and Freudian perspectives on death-metal." Musicology Australia. 31, pp. 17-39.
Perceived barriers to the widespread commercial use of radio frequency identification technology
Rodrigues, Mark J. and James, Kieran. 2010. "Perceived barriers to the widespread commercial use of radio frequency identification technology." International Journal of Security and Networks. 5 (2/3), pp. 165-172. https://doi.org/10.1504/IJSN.2010.032215
Harnessing knowledge for innovation in social enterprises: an intellectual capital perspective
Kong, Eric. 2010. "Harnessing knowledge for innovation in social enterprises: an intellectual capital perspective." Al-Hakim, Latif and Jin, Chen (ed.) Innovation in business and enterprise: technologies and frameworks. Hershey, PA. United States. IGI Global. pp. 162-184
Innovation processes in social enterprises: an IC perspective
Kong, Eric. 2010. "Innovation processes in social enterprises: an IC perspective." Journal of Intellectual Capital. 11 (2), pp. 158-178. https://doi.org/10.1108/14691931011039660
Trade union strategy in Sydney's construction union: a Roman Catholic perspective
Leung, Jenny Kwai-Sim, James, Kieran, Mustata, Razvan V. and Bonaci, Carmen Giorgiana. 2010. "Trade union strategy in Sydney's construction union: a Roman Catholic perspective." International Journal of Social Economics. 37 (7), pp. 488-511. https://doi.org/10.1108/03068291011055441
Perceptions of information flow and sharing in non-profit organisations: a relational capital perspective
Kong, Eric. 2009. "Perceptions of information flow and sharing in non-profit organisations: a relational capital perspective." Peng, Jie, Al-Hakim, Latif and Chen, Guoqing (ed.) COINFO 2009: Managing Virtual Organisations and Information in the Era of Globalisation. Beijing, China 21 - 23 Nov 2009 Los Alamitos, CA. United States. https://doi.org/10.1109/COINFO.2009.67
Human capital as a key component of intellectual capital in non-profit organisations
Kong, Eric. 2003. "Human capital as a key component of intellectual capital in non-profit organisations." Delener, Nejdet and Chao, Chiang-Nan (ed.) Challenging the Frontiers in Global Business and Technology: Implementation of Changes in Values, Strategy and Policy, Governance and Knowledge Management (2003). Budapest, Hungary 08 - 12 Jul 2003 New York, United States.
An intellectual capital perspective of non-profit strategy: a strategic advantage conceptual framework
Kong, Eric. 2006. "An intellectual capital perspective of non-profit strategy: a strategic advantage conceptual framework." Basu, Parikshit K, O’Neill, Grant and Travaglione, Anthony (ed.) ICCB 2006: Engagement and Change: Managing in a Free Trade Environment. Leura, Australia 21 - 22 Sep 2006 Wagga Wagga, Australia.
Non-profit strategy in the knowledge economy: an intellectual capital perspective
Kong, Eric. 2006. "Non-profit strategy in the knowledge economy: an intellectual capital perspective." Zhao, Xiande and Baoding, Liu (ed.) 11th Annual Conference of Asia Pacific Decision Sciences Institute (APDSI 2006): Innovation and Service Excellence for Competitive Advantage in the Global Environment. Hong Kong, China 14 - 18 Jun 2006 Hong Kong, China.
A critical theory approach to information technology transfer to the developing world and a critique of maintained assumptions in the literature
Al-Mabrouk, Khalid and James, Kieran. 2009. "A critical theory approach to information technology transfer to the developing world and a critique of maintained assumptions in the literature." Cater-Steel, Aileen and Al-Hakim, Latif (ed.) Information systems research methods, epistemology, and applications. Hershey PA, USA. IGI Global. pp. 73-87
Strategic relationships of human capital, strategic human resource management and human resource management
Kong, Eric. 2007. "Strategic relationships of human capital, strategic human resource management and human resource management." Christopher, Bart, Bontis, Nick and Wakefield, Patricia (ed.) 28th McMaster World Congress on Intellectual Capital and Innovation. Hamilton, Canada 24 - 26 Jan 2007 Hamilton, Canada.
The human capital and human resource management relationships in non-profit organisations: misunderstanding and implication
Kong, Eric. 2007. "The human capital and human resource management relationships in non-profit organisations: misunderstanding and implication." International Journal of Knowledge Management Studies. 1 (3/4), pp. 471-483. https://doi.org/10.1504/IJKMS.2007.012536
Social responsibility framework and business-nonprofit-government partnerships
Sirisuthikul, Varintra and Kong, Eric. 2007. "Social responsibility framework and business-nonprofit-government partnerships." Thyne, Maree, Deans, Kenneth R. and Gnoth, Juergen (ed.) ANZMAC 2007: 3Rs Reputation, Responsibility and Relevance: Doctoral Colloquium Writing Workshop. Dunedin, New Zealand 30 Nov - 02 Dec 2007 Dunedin, New Zealand.
A review of the strategic management literature: the importance of intellectual capital in the non-profit sector
Kong, Eric. 2007. "A review of the strategic management literature: the importance of intellectual capital in the non-profit sector." Christopher, Bart, Bontis, Nick and Wakefield, Patricia (ed.) 28th McMaster World Congress on Intellectual Capital and Innovation. Hamilton, Canada 24 - 26 Jan 2007 Hamilton, Ontario, Canada.
The strategic importance of intellectual capital in the non-profit sector
Kong, Eric. 2007. "The strategic importance of intellectual capital in the non-profit sector." Journal of Intellectual Capital. 8 (4), pp. 721-731. https://doi.org/10.1108/14691930710830864
The development of strategic management in the non-profit context: Intellectual capital in social service non-profit organisations
Kong, Eric. 2008. "The development of strategic management in the non-profit context: Intellectual capital in social service non-profit organisations." International Journal of Management Reviews. 10 (3), pp. 281-299. https://doi.org/10.1111/j.1468-2370.2007.00224.x
Intellectual capital and strategic human resource management in social service non-profit organisations in Australia
Kong, Eric and Thomson, S. Bruce. 2006. "Intellectual capital and strategic human resource management in social service non-profit organisations in Australia." International Journal of Human Resources Development and Management. 6 (2-4), pp. 213-231. https://doi.org/10.1504/IJHRDM.2006.010396
Intellectual capital and external environment links in organisations: an exploratory study
Kong, Eric. 2008. "Intellectual capital and external environment links in organisations: an exploratory study." International Journal of Knowledge Management Studies. 8 (4), pp. 9-17.
An intellectual capital perspective of competitive advantage in non-profit organisations
Kong, Eric and Prior, Daniel. 2008. "An intellectual capital perspective of competitive advantage in non-profit organisations." International Journal of Nonprofit and Voluntary Sector Marketing. 13 (2), pp. 119-128. https://doi.org/10.1002/nvsm.315
Using intellectual capital as a strategic tool for non-profit organisations
Kong, Eric. 2003. "Using intellectual capital as a strategic tool for non-profit organisations." The International Journal of Knowledge, Culture and Change Management. 3 (1), pp. 467-474.
Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia
James, Kieran and Otsuka, Setsuo. 2009. "Racial biases in recruitment by accounting firms: the case of international Chinese applicants in Australia." Critical Perspectives on Accounting. 20 (4), pp. 469-491. https://doi.org/10.1016/j.cpa.2008.02.005
Accounting professionalization amidst alternating politico-economic order of Ethiopia
James, Kieran, Mihret, Dessalegn Getie and Mula, Joseph M.. 2009. "Accounting professionalization amidst alternating politico-economic order of Ethiopia." Segel, Naomi (ed.) 2009 Accounting and Finance Association of Australia and New Zealand Conference (2009 AFAANZ). Adelaide, Australia 05 - 07 Jul 2010 Melbourne, Australia.
This is England: punk rock's realist/idealist dialectic and its implications for critical accounting education
James, Kieran. 2009. "This is England: punk rock's realist/idealist dialectic and its implications for critical accounting education." Accounting Forum. 33 (2), pp. 127-145. https://doi.org/10.1016/j.accfor.2008.01.002
Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster
James, Kieran and Tolliday, Christopher. 2009. "Structural change in the music industry: a Marxist critique of public statements made by members of Metallica during the lawsuit against Napster." International Journal of Critical Accounting. 1 (1/2), pp. 144-176. https://doi.org/10.1504/IJCA.2009.025335
Institutional investors, political connection and audit quality in Malaysia
Wahab, Effiezal Aswadi Abdul, Zain, Mazlina Mat, James, Kieran and Haron, Hasnah. 2009. "Institutional investors, political connection and audit quality in Malaysia." Accounting Research Journal. 22 (2), pp. 167-195. https://doi.org/10.1108/10309610910987501
An intellectual capital perspective of human resource strategies and practices
Kong, Eric and Thomson, S. Bruce. 2009. "An intellectual capital perspective of human resource strategies and practices." Knowledge Management Research and Practice. 7 (4), pp. 356-364. https://doi.org/10.1057/kmrp.2009.27
Did the goodwill accounting standard impose material economic consequences on Australian acquirers?
James, Kieran, How, Janice and Verhoeven, Peter. 2008. "Did the goodwill accounting standard impose material economic consequences on Australian acquirers?" Accounting and Finance. 48 (4), pp. 625-647. https://doi.org/10.1111/j.1467-629x.2007.00246.x
A radical approach to accounting education: educating the whole person as a response to the business crises of tomorrow
James, Kieran. James, Kieran (ed.) 2009. A radical approach to accounting education: educating the whole person as a response to the business crises of tomorrow . Saarbrücken, Germany. VDM Verlag Dr. Muller.
A preliminary analysis of learning processes for innovation in member-serving nonprofit organizations: the role of governance structure and its elements - shared knowledge, decision making and benefit sharing
Kong, Eric, Jenkins, Stacey and Ardagh, David. 2009. "A preliminary analysis of learning processes for innovation in member-serving nonprofit organizations: the role of governance structure and its elements - shared knowledge, decision making and benefit sharing." The International Journal of Learning. 16 (6), pp. 1-16.
Facilitating learning through intellectual capital in social service nonprofit organizations
Kong, Eric. 2009. "Facilitating learning through intellectual capital in social service nonprofit organizations." The International Journal of Learning. 16 (2), pp. 533-548.
A critical theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics
James, Kieran. 2008. "A critical theory perspective on the pressures, contradictions and dilemmas faced by entry-level accounting academics." Critical Perspectives on Accounting. 19 (8), pp. 1263-1295. https://doi.org/10.1016/j.cpa.2008.01.008
Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda
Yee, Cassandra Seow-Ling, Otsuka, Setsuo, James, Kieran and Leung, Jenny Kwai-Sim. 2008. "Japanese culture and budgeting: a review of the literature and a limited pilot study to illustrate the research agenda." Managerial Auditing Journal. 23 (9), pp. 873-899. https://doi.org/10.1108/02686900810908436
Accounting conservatism in Greater China: the influence of institutions and incentives
Kung, Fan-Hua (Alex), Ting, Chih-Wen and James, Kieran. 2008. "Accounting conservatism in Greater China: the influence of institutions and incentives." Asian Review of Accounting. 16 (2), pp. 134-148. https://doi.org/10.1108/13217340810889933
A critical theory and postmodernist approach to the teaching of accounting theory
James, Kieran. 2008. "A critical theory and postmodernist approach to the teaching of accounting theory." Critical Perspectives on Accounting. 19 (5), pp. 643-676. https://doi.org/10.1016/j.cpa.2006.11.004