Global Reporting Initiative's environmental reporting: A study of oil and gas companies

Alazzani, Abdulsamad; Wan‐Hussin, Wan Nordin

doi:10.1016/j.ecolind.2013.02.019

Cited by 98 publications

(75 citation statements)

References 13 publications

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“…Content analysis [57] was used to check the presence of each GRI indicator in the SRs. Content analysis has been widely used in sustainability indicators research [23,31,32,58]. This method allows to reduce disclosure to numbers.…”

Section: Methodsmentioning

confidence: 99%

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

2018

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Abstract:This study has two main purposes. First, it explores the performance indicators disclosed in the Global Reporting Initiative (GRI)-based Sustainability Reports (SRs) produced by the companies of three different countries: Italy, Spain and Greece. Second, it verifies how some corporate variables, country of origin variables and "attributes" of the SRs can explain the disclosure of GRI indicators. To verify the quantity and type of the indicators disclosed, we performed a content analysis of the SRs. We use a regression trees technique to describe how the companies' variables explain a different use of the indicators. The findings show that Spanish companies, on average, disclose the greatest number of indicators. The social indicators related to Labour are those more frequently reported in the SRs of the three countries. The least reported are social indicators related to Human Rights. The results show the central role that assurance, ROA and sector may have in classifying the disclosure level of indicators. The study contributes both theoretical and empirical literature on sustainability indicators. It also sheds further light on the determinants of the disclosure of indicators.

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Section: Methodsmentioning

confidence: 99%

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

2018

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“…In the same sectoral perspective, Alazzani and Wan-Hussin (2013) analyse how the use of a voluntary standard assessment system for environmental reporting could help mitigate the damage caused by oil and gas companies to developing nations. The study evaluates the environmental practices of eight oil and gas companies, and content analysis of their environmental reports 2009 indicates that they made reasonable efforts to disclose their environmental performance in accordance with the GRI G3 Guidelines.…”

Section: Background and Prior Studiesmentioning

confidence: 99%

“…Yet few studies have specifically examined the use of GRI indicators in companies' sustainability reports (Gallego, 2006;Roca & Searcy, 2012;Samuel et al, 2013;Alazzani & Wan-Hussin, 2013). different indicators, as well as the use of the indicators provided by the GRI G3 guidelines by 31 companies.…”

Section: Background and Prior Studiesmentioning

confidence: 99%

A Study of the Economic and Non-Financial Performance Indicators in Corporate Sustainability Reports

Raucci¹,

Tarquinio²

2015

JSD

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The purpose of this paper is to identify the performance indicators disclosed in corporate sustainability reports. To perform this study we examined Italian Listed companies that produced a sustainability report in 2012. The indicators were identified using a content analysis. We analysed the core and additional indicators disclosed in sustainability reports as well as all the indicators required by sector supplements adopted by companies. Our results show that indicators are widely disclosed in Italian sustainability reports. Social indicators are on average the most commonly used indicators, particularly those concerning labour practices, followed by the economic and then the environmental indicators. The Oil and Gas and Utilities industry sectors disclosed a superior amount of indicators compared to all other sectors. These industry sectors also show a more homogeneous behaviour, also as regards disclosure of core and additional indicators.This study provides one of the first detailed analyses of the different category of GRI indicators used by Italian companies producing sustainability reports.

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“…According to [16], the algorithm is closely related to Factor Analysis for Binary Data, Latent Trait Analysis or Item Response Theory; it is also closely related to biplots, allowing for a simultaneous graphical representation of the companies and sustainability indexes that makes the interpretation easier and permits a visual inference of the exploration of the data matrix.…”

Section: Methodsmentioning

confidence: 99%

How Corporations Deal with Reporting Sustainability: Assessment Using the Multicriteria Logistic Biplot Approach

Vicente‐Galindo

Vaz

Noronha

2015

Systems

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This paper suggests a new methodology capable of accessing in detail the contribution of companies to countries' sustainability related to economic performance. The concept of sustainability has been brought up in several debates, leading to a clearer understanding of its progress in recent decades. The most adequate indicators to achieve a unique value to define sustainability have been identified. However, specific behaviors of economic agents such as exist in particularly large organizations, have rarely been exposed and evaluated regarding their positive or negative contribution to the increase of sustainability throughout the world. This paper proposes an integrated approach incorporating an evaluation of the positive and negative contributions to sustainability by means of a logistic biplot application. This allows the creation of a summarized index that combines all single sustainability indicators. These synthetic indices allow the positioning of each of the companies in a geometric representation for an original exploration of the sustainability paradigm. The supplied method permits accessing and evaluating information concerning specific behaviors of economic agents such as big companies. In our paper, we have followed the engagements towards sustainability of big corporations, individually or as groups, across the different activity sectors in Portugal and Spain. OPEN ACCESSSystems 2015, 3 7

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Global Reporting Initiative's environmental reporting: A study of oil and gas companies

Cited by 98 publications

References 13 publications

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

An Investigation of Global Reporting Initiative Performance Indicators in Corporate Sustainability Reports: Greek, Italian and Spanish Evidence

A Study of the Economic and Non-Financial Performance Indicators in Corporate Sustainability Reports

How Corporations Deal with Reporting Sustainability: Assessment Using the Multicriteria Logistic Biplot Approach

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