2023
DOI: 10.31570/prosp_2022_0027
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Assessing human rights disclosure: An empirical analysis of the oil and gas sector

Abstract: This paper investigates human rights disclosures based on GRI guidelines in the case of international oil and gas companies. A disclosure index with 26 items was created to meet the research aim to assess the extent of human rights disclosure by firms. This disclosure index checklist was created using GRI principles related to human rights. The annual report for the fiscal year ending in 2020, as well as social responsibility reports (sustainability) and business websites are scrutinized. The study found that … Show more

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