AN ASSESSMENT OF SUSTAINABILITY DISCLOSURES IN OIL AND GAS LISTED COMPANIES IN NIGERIA
نویسندگان
چکیده
This paper assesses the level of corporate sustainability disclosures in an environmentally-sensitive industry Nigeria - oil and gas industry. The aims to evaluate extent disclosure annual report’s industries. study retrieves secondary data on for 10 years (2010 2019) from eight industries listed Nigerian stock exchange through a desktop approach content analysis methodology. Content is identify items disclosed reports. by adopting global reporting initiative’s scoring index. Findings indicate very low-level climate change environmental pollution disclosure. Only 13.8% companies their impact pollution. On contrary, all revealed community investment, which this regards as legitimizing smokescreen ecological contributes literature connecting legitimacy theory decoying Nigeria. In conclusion, recommends more stringent policies provide information advocates investors censuring companies, might instill improved compliance. Keywords: Climate Change, Greenhouse Gas Emissions, Governance Indicators, Oil Gas, Renewable Materials, Social Sustainability Disclosures JEL Classifications: M4, M14, M140, Q53, Q54, Q56, Q57 DOI: https://doi.org/10.32479/ijeep.11095
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ژورنال
عنوان ژورنال: International Journal of Energy Economics and Policy
سال: 2021
ISSN: ['2146-4553']
DOI: https://doi.org/10.32479/ijeep.11095