An examination of the quality of social and environmental disclosures by Nigerian oil companies

Odera, Odhiambo; Scott, Albert H. S.; Gow, Jeff

doi:10.1108/cg-05-2015-0065

Cited by 10 publications

(13 citation statements)

References 89 publications

(97 reference statements)

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“…Content analysis of sustainability reporting can be particularly useful at this early stage of research, when the main purpose is starting an initial recognition of the problem at hand, at a national level. Similar country studies can be found in the literature, such as the content analysis of social and environmental reports of Nigerian oil companies (Odera et al, 2016), or the analysis of the sustainability reports of ten large-scale mining companies in Ghana (Arthur et al, 2017). 2016 was selected as reference year taking into account that the SDGs were globally adopted in September 2015, so the 2016 reports would give account of the first year after global adoption.…”

Section: Methodsmentioning

confidence: 99%

Moving the 2030 agenda forward: SDG implementation in Colombia

Pineda-Escobar

2019

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Purpose This paper aims to contribute to the debate regarding the understanding of the multiple manifestations and alternatives for the implementation of sustainable development goals (SDGs) across national borders. For this purpose, the Colombian context is taken as a case study. Design/methodology/approach The present study performs an exploration of SDGs implementation in Colombia, cutting across the macro and meso levels and the perspectives of governance-making and governance-taking. To answer the research questions, this study applies a two-stage qualitative research design with summative content analysis. Findings The study finds that the companies in Colombia are showing an interest in incorporating the SDGs into their corporate sustainability reporting. Although companies show a general interest in adopting the SDGs as part of their sustainability strategies, the findings demonstrate that very few would go deeply into the analysis of the SDG targets. The Colombian case might be a good example of how local governments are taking actions for the implementation of SDGs in their national action plans, policies and strategies. Research limitations/implications As is frequent with qualitative research, and particularly with content analysis, the generalizability of the findings obtained may only be applicable to those organizations included in the sample. The analysis at the meso level is limited to the private sector, and the findings are not applicable to other organizational actors, such as civil society organizations or academia. Future research can broaden the spectrum of analysis, both at a national and cross-national level. Practical implications The paper is of use for actors from the public, private and civil society sectors in Colombia, as well as for international actors with an interest in the ways in which the global sustainable development agenda can be translated into local action. Originality/value This paper contributes to the understanding of the different ways in which the sustainable development agenda is moving from the global level to the local implementation.

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Section: Methodsmentioning

confidence: 99%

Moving the 2030 agenda forward: SDG implementation in Colombia

Pineda-Escobar

2019

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“…On the other hand, the relevance of SED was incorporated through three variables related to SR's integration into business strategy, the presence of an SR committee and, finally the achievement of any SR award. The unresolved theoretical debate around the concept of quality itself determines the difficulty of defining how to measure it (Odera et al, 2016). In an attempt to resolve this, we selected the most repeated variables used by previous papers with empirical support of their relationship with the quality approach.…”

Section: Sampj 123mentioning

confidence: 99%

Testing social and environmental disclosure-reputation relationship: a longitudinal two-way analysis

Polo

Hernández

2020

SAMPJ

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Purpose This paper aims to review sustainability reporting understood as any type of social and environmental disclosures (SED) in its relationship with corporate reputation within the most reputed companies in Spain according to MERCO business monitor ranking (2014-2016). Design/methodology/approach To shed light on the relationship reputation-SED, two alternative models were tested, thought the use of structural equation model (SEM) and partial least squares (PLS), with longitudinal data. Findings Both models supported the hypotheses although the model linking reputation to SED was slightly better, questioning the use of SED by reputation leader companies. Research limitations/implications The paper study the linkage, sign and causality, between reputation and SED by introducing two alternative models. SED and reputation are receiving considerable attention into the business scope, although their relationship is not agreed by previous literature. There are contradictory evidences that lead us to question the sense of this relation. Practical implications The contribution will be of interest to managers in terms of the value of this type of reporting from a strategic point of view. If reputation favours this type of disclosures, these will be issues to be taken into account to obtain a better competitive advantage through market differentiation. Social implications The results will be of interest for future studies and actions aimed at regulating the improvement of this type of reporting not only in the hands of academics and practitioners but also investors and regulators. Originality/value This study is an advance in the description of the SED-reputation relationship and contributes to this new line of research with new insights. Another contribution is the way to understand sustainability reporting. This paper analyses SED from the twofold point of view of the quantity of information and, the existing references about its quality and adding the lag effect between both variables.

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“…In this guise, firms may hide behind weak institutional structures and relegate their CSR to the background.Hence, we argue that MNCs' PMA succeeds within ODCs where weak institutional structures abound. Such weak institutional context therefore, holds the implication that legal, regulatory and judicial systems within ODCs are not strong enough to hold MNCs accountable for their actions and inactions Odera et al (2016). investigate the quality of social and environmental disclosures by oil and gas MNCs (MNCs) and find that low quality social and environmental disclosures drive their business profit maximisation agenda.…”

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confidence: 99%