Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach
<div><p>The purpose of this article is to assess the quality of the sustainability reporting indicators used by oil and gas companies (OGCs) in Gulf Cooperation Council (GCC) countries. This study utilizes the International Petroleum Industry Environmental Conservation Association (IPIEC...
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2023
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| _version_ | 1864513526487318528 |
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| author | Yaseen Aljanadi (18021676) |
| author2 | Abdulsamad Alazzani (18021679) |
| author2_role | author |
| author_facet | Yaseen Aljanadi (18021676) Abdulsamad Alazzani (18021679) |
| author_role | author |
| dc.creator.none.fl_str_mv | Yaseen Aljanadi (18021676) Abdulsamad Alazzani (18021679) |
| dc.date.none.fl_str_mv | 2023-02-13T03:00:00Z |
| dc.identifier.none.fl_str_mv | 10.3389/fenvs.2023.1069152 |
| dc.relation.none.fl_str_mv | https://figshare.com/articles/journal_contribution/Sustainability_reporting_indicators_used_by_oil_and_gas_companies_in_GCC_countries_IPIECA_guidance_approach/25284979 |
| dc.rights.none.fl_str_mv | CC BY 4.0 info:eu-repo/semantics/openAccess |
| dc.subject.none.fl_str_mv | Environmental sciences Environmental management GCC countries sustainability reporting indicators oil and gas companies IPIECA environmental disclosure |
| dc.title.none.fl_str_mv | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| dc.type.none.fl_str_mv | Text Journal contribution info:eu-repo/semantics/publishedVersion text contribution to journal |
| description | <div><p>The purpose of this article is to assess the quality of the sustainability reporting indicators used by oil and gas companies (OGCs) in Gulf Cooperation Council (GCC) countries. This study utilizes the International Petroleum Industry Environmental Conservation Association (IPIECA) guidance as a new robust methodology to assess the quality of sustainability reporting, which is considered a comprehensive benchmark that directly relates to the oil and gas sector. This study conducts a content analysis of the sustainability reports published by OGCs in GCC countries for the 2016–2018 period. The results reveal that the quality of the sustainability indicators disclosed by companies is largely unsuitable. The results also show that companies fail to report detailed information on environmental indicators as the most important category for OGCs. The findings demonstrate that most OGCs in Qatar pay more attention to sustainable reporting indicators than the OGCs in other GCC countries. This study successfully addresses many previously outstanding issues regarding the quality of the sustainability reporting indicators used by OGCs in GCC countries. Hence, the findings paint a clear picture of the situation so that regulators, policymakers, and managers can correct the existing shortcomings in the quality of sustainability reporting and promote sustainability reporting guidance best practices.</p><p> </p></div><h2>Other Information</h2> <p> Published in: Frontiers in Environmental Science<br> License: <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank">https://creativecommons.org/licenses/by/4.0/</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.3389/fenvs.2023.1069152" target="_blank">https://dx.doi.org/10.3389/fenvs.2023.1069152</a></p> |
| eu_rights_str_mv | openAccess |
| id | Manara2_f477ddad490d1cfd3813f4ef5aa2726d |
| identifier_str_mv | 10.3389/fenvs.2023.1069152 |
| network_acronym_str | Manara2 |
| network_name_str | Manara2 |
| oai_identifier_str | oai:figshare.com:article/25284979 |
| publishDate | 2023 |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | |
| repository_id_str | |
| rights_invalid_str_mv | CC BY 4.0 |
| spelling | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approachYaseen Aljanadi (18021676)Abdulsamad Alazzani (18021679)Environmental sciencesEnvironmental managementGCC countriessustainability reporting indicatorsoil and gas companiesIPIECAenvironmental disclosure<div><p>The purpose of this article is to assess the quality of the sustainability reporting indicators used by oil and gas companies (OGCs) in Gulf Cooperation Council (GCC) countries. This study utilizes the International Petroleum Industry Environmental Conservation Association (IPIECA) guidance as a new robust methodology to assess the quality of sustainability reporting, which is considered a comprehensive benchmark that directly relates to the oil and gas sector. This study conducts a content analysis of the sustainability reports published by OGCs in GCC countries for the 2016–2018 period. The results reveal that the quality of the sustainability indicators disclosed by companies is largely unsuitable. The results also show that companies fail to report detailed information on environmental indicators as the most important category for OGCs. The findings demonstrate that most OGCs in Qatar pay more attention to sustainable reporting indicators than the OGCs in other GCC countries. This study successfully addresses many previously outstanding issues regarding the quality of the sustainability reporting indicators used by OGCs in GCC countries. Hence, the findings paint a clear picture of the situation so that regulators, policymakers, and managers can correct the existing shortcomings in the quality of sustainability reporting and promote sustainability reporting guidance best practices.</p><p> </p></div><h2>Other Information</h2> <p> Published in: Frontiers in Environmental Science<br> License: <a href="https://creativecommons.org/licenses/by/4.0/" target="_blank">https://creativecommons.org/licenses/by/4.0/</a><br>See article on publisher's website: <a href="https://dx.doi.org/10.3389/fenvs.2023.1069152" target="_blank">https://dx.doi.org/10.3389/fenvs.2023.1069152</a></p>2023-02-13T03:00:00ZTextJournal contributioninfo:eu-repo/semantics/publishedVersiontextcontribution to journal10.3389/fenvs.2023.1069152https://figshare.com/articles/journal_contribution/Sustainability_reporting_indicators_used_by_oil_and_gas_companies_in_GCC_countries_IPIECA_guidance_approach/25284979CC BY 4.0info:eu-repo/semantics/openAccessoai:figshare.com:article/252849792023-02-13T03:00:00Z |
| spellingShingle | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach Yaseen Aljanadi (18021676) Environmental sciences Environmental management GCC countries sustainability reporting indicators oil and gas companies IPIECA environmental disclosure |
| status_str | publishedVersion |
| title | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| title_full | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| title_fullStr | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| title_full_unstemmed | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| title_short | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| title_sort | Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach |
| topic | Environmental sciences Environmental management GCC countries sustainability reporting indicators oil and gas companies IPIECA environmental disclosure |