Environmental disclosure practices in national oil and gas corporations and international oil and gas corporations operating in Organization of Arab Petroleum Exporting Countries
Paper
Paper/Presentation Title | Environmental disclosure practices in national oil and gas corporations and international oil and gas corporations operating in Organization of Arab Petroleum Exporting Countries |
---|---|
Presentation Type | Paper |
Authors | Eljayash, Kamal Mehemed (Author), Kavanagh, Marie (Author) and Kong, Eric (Author) |
Journal or Proceedings Title | Proceedings of the Kuala Lumpur International Business, Economics and Law Conference (KLIBEL 2012): Volume 1 Business papers |
Number of Pages | 31 |
Year | 2013 |
Place of Publication | Kuala Lumpur, Malaysia |
ISBN | 9789671135013 |
Web Address (URL) of Paper | http://klibel.com/proceeding/klibel2013-april/volume-1-kl/ |
Conference/Event | Kuala Lumpur International Business, Economics and Law Conference (KLIBEL 2012): Business, Economics and Law for World Peace |
Event Details | Kuala Lumpur International Business, Economics and Law Conference (KLIBEL 2012): Business, Economics and Law for World Peace Event Date 08 to end of 09 Apr 2013 Event Location Kuala Lumpur, Malaysia |
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. |
Keywords | environmental responsibilities; accountability; OPEC; business ethics |
ANZSRC Field of Research 2020 | 380105. Environment and resource economics |
410404. Environmental management | |
350107. Sustainability accounting and reporting | |
Public Notes | Copyright 2012-2013 © Klibel. |
Byline Affiliations | School of Accounting, Economics and Finance |
School of Management and Marketing | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q1z17/environmental-disclosure-practices-in-national-oil-and-gas-corporations-and-international-oil-and-gas-corporations-operating-in-organization-of-arab-petroleum-exporting-countries
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