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GRI indicators disclosed by sample companies annually
Source publication
The article investigates reporting of environmental protection activities of Oil and Gas (O&G) companies from Pakistan. The content analysis technique was used to evaluate the extent of the coverage of environmental aspects of in annual reports, with the guidance of GRI guidelines. Twelve O&G companies' in Pakistan were investigated for a period of...
Contexts in source publication
Context 1
... the fact, that Pakistan's O&G industry holds small number of companies, in total 13 companies; we selected all companies in the sample except one due to unavailability of reports. From the list of 13 companies, after excluding one company, a sample of 12 companies were considered for analysis (see table 1). ...Similar publications
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This study aimed to determine whether information about the investment decision, dividend policy, debt policy and the size of the company are used by investors to make investment decisions as reflected in the value of the Company. investment decisions is measured by comparing the closing price to earnings per share and Dividend Policy is measured b...
Understanding to fill the tax return, annual report tax return individual is still lacking, many taxpayers did not understand how to fill out an annual tax return, especially the tax year 2014. The objective was to investigate the influence of socialization Tax, Tax Penalties and Tax e-filing of the tax return reporting annual individual taxpayer....
Citations
... Although extensive research has been conducted on exploring motivations behind non-financial reporting practices, including in developing countries, the understanding of nonfinancial reporting practice is still lagging behind other areas of research in the field(Gray & Milne, 2015). In addition, the trend of studying the barriers to non-financial reporting in developing countries has become important as some recent studies have explored this area, yet it needs further explanation to match the levels of research carried out on companies within the developed nations.The review indicates that a number of researchers have focused on measuring non-financial reporting quantity and quality because these two factors have been considered as very important for a better stakeholder engagement(Ahmad & Mohamad, 2013; Amran et al., 2014;Ha et al., 2016;Hasseldine et al., 2005;Menassa, 2010;Michelon et al., 2015;Omair Alotaibi & Hussainey, 2016;Rupley et al., 2012;Khan et al., 2019b). In addition, the quantity and the quality of a firm's non-financial reporting demonstrates its commitment to CSR. ...
Non-financial reporting is a disclosure of a company’s social, environmental, and human rights information. It is also known as environmental, social, and governance information. This study attempts to assess the main content and future research suggestions reported in previous non-financial reporting studies and aims to offer recommendations for future research. Nine major databases over a decade (2005-2016) were explored using specific keywords, 183 articles were identified to be exclusively dealt with non-financial reporting in both developed and developing nations. The finding indicates that there is a variation in the content focusing on non-financial reporting research in both developed and developing countries. Several selected articles have recommended that further research be focus on in-depth qualitative inquiries in the field to better support the practice of non-financial reporting.
... In the last decade, research on indicators used in sustainability reports of oil and gas and mining companies has primarily focused on a single industry (either oil and gas or mining); however, the research has varied in terms of scope. For example, some studies have focused on the indicators companies used in a single year [7,17,18,[20][21][22][23], and others have examined the trends in reporting practices over time [2,3,19,[24][25][26][27][28][29][30], but hypothesis testing to assess the statistical significance of the temporal trends in reporting has not been conducted. Likewise, some studies have focused on a single dimension of sustainability (e.g., only environmental indicators) [17,20,22,25], while others investigated more than one dimension [2,3,7,18,21,24,[26][27][28][29]. ...
... For example, some studies have focused on the indicators companies used in a single year [7,17,18,[20][21][22][23], and others have examined the trends in reporting practices over time [2,3,19,[24][25][26][27][28][29][30], but hypothesis testing to assess the statistical significance of the temporal trends in reporting has not been conducted. Likewise, some studies have focused on a single dimension of sustainability (e.g., only environmental indicators) [17,20,22,25], while others investigated more than one dimension [2,3,7,18,21,24,[26][27][28][29]. However, none of these studies simulta-neously addressed both the oil and gas and mining industries and the three dimensions of sustainability. ...
... They concluded that companies made reasonable efforts to report their environmental performance in accordance with the GRI guidelines, that the voluntary adoption of GRI guidelines increased transparency, credibility, and comparability in sustainability reporting, and that the GRI guidelines should be adopted more widely among the industry [20]. Another study on environmental reporting by Khan et al. (2019) investigated the reporting of 30 environmental GRI indicators by 12 oil and gas companies in Pakistan for the years 2010-2014. They showed that overall, there was an increase in the presence of the indicators; however, the majority of the companies had relatively low coverage of these indicators, and the indicators were not consistently disclosed over the years [25]. ...
Sustainability reporting is one of the tools that contribute to incorporating sustainable development in the design of extractive operations (i.e., “Design for Sustainability”), and the demand for sustainability reports is increasing due to the increased focus on sustainable development and sustainable financing efforts. The extractive industries are believed to have unique strengths to contribute to achieving the Sustainable Development Goals. Nonetheless, companies are expected to be transparent and accountable not only to investors but to all stakeholders, including communities, suppliers, clients, employees, and governments. Therefore, extractive industries require effective sustainability accounting and reporting to transition and contribute to sustainable development. Through a data-driven approach, this paper examines the scope and consistency of sustainability indicators used in the sustainability reports of eight oil and gas and eight mining companies from 2012 to 2018. Through content analysis and relevant statistical methods, we analyze the ways in which companies reported on their contributions to sustainable development, with a focus on indicators used and trends over time both within each industry and between industries. We demonstrate that extractive industries’ sustainability reporting practices are not consistent over time and that internal issues are better represented than external issues, in particular transportation and supply chain issues. Furthermore, while there are similar trends across the industries in terms of social and environmental indicator reporting, there are significant differences in economic reporting. We conclude that although both industries have established sustainability reporting practices, there are trends that demonstrate what companies are focusing on more, as well as areas for improvement. We see this as an initial step for conceptualizing how these industries can more objectively, consistently, and effectively assess and contribute to sustainable development.
