“…Content analysis was performed on the annual reports and other secondary information on oil and gas multinational companies, purposively sampled, to determine their CSR activities and practices [60]. Finally, based on [62,63,64], a sustainability benchmarking framework was adopted to assess CSR activities of the sampled companies in 7 core areas; Commitment to CSR, CSR spending, Community, environmental aspects, workplace environment, marketplace and CSR reporting. The core CSR areas of practice and assessment criteria are summarily depicted by Table 1.…”