Corporate Social Responsibility (CSR) Disclosure in the Oil and Gas Sector (2008)
CSR Disclosure in the Oil and Gas Sector Dissertation – Since the 1950s there has been a vast expansion and interest in Corporate Social Responsibility (CSR). However it has been over the last 30 years that there has been evidence of companies disclosing more CSR issues in their annual reports. The damaging effects oil companies are having on the environment is increasingly being noticed by society. This can be shown by the increase in environmental group membership over the past 30 years.
Codes of conduct and guidelines etc have also been introduced and further developed to give guidance to companies on how they can be socially responsible and combat sustainability issues. This study investigates the relationship between the increase in public awareness and concern regarding a company’s activities and how much CSR related information they disclose within the annual reports. Legitimacy theory plays a major role in trying to establish the rationale behind a company’s disclosure although it was found it cannot be used to explain all findings.
The research commences by looking at existing literature surrounding the subject matter then from this hypotheses are developed. The hypotheses are tested through the analysis of a database that provides disclosure information in annual reports of the top 100+ UK companies, with concentration being placed on the companies within the oil and gas sector. Conclusions are then deduced whilst acknowledging the limitations of the study and the need for further research.
- 10,000 words – 62 pages in length
- Excellent use of literature
- Good in depth analysis
- Well written throughout
- Interesting subject topic
- Ideal for finance and business students
2: Literature Review
Corporate Social Responsibility
Evolution of CSR
Legislation, codes and principles
The Environment and Disclosure
Environmental legislation, codes and principles
Legitimacy and Stakeholder Theory
The Oil and Gas Sector
Is the Oil and Gas Sector Sustainable?
Deductive or Inductive reasoning
Data Sources: Secondary v Primary
Limitations of the database
Limitations of data used to compose literature review
Data Analysis: Quantitative v Qualitative
Content Analysis Database
Reliability of data
4: Findings and Analysis
Summary of Findings