Title: How sustainability reporting has changed over the years for companies listed in oil and gas sector

Authors: Fakhrul Hasan

Addresses: Department of Accounting and Finance, De Montfort University, Flat-2, 167 Belgrave Gate, Leicester, LE1 3HS, UK

Abstract: This study investigates how sustainability reporting has evolved over five years based on a number of companies listed in the oil and gas sector of the FTSE100. An interpretive phenomenological inquiry was conducted on the process of sustainability reporting and its influence on the future direction for the organisations, using a qualitative methodology. This study uncovers the key determinants by which organisations are seeking to restore the confidence of their stakeholders rather than shareholders. In this study I explained what sort of actions and changes the organisations have made in their reporting systems, which they are morally obliged to give to society, over the past years. The research enriches the existing literature by investigating the extent of collaboration and cooperation in sustainable development process of the studied organisations.

Keywords: sustainability report; environmental; economic; social.

DOI: 10.1504/IJCA.2020.112861

International Journal of Critical Accounting, 2020 Vol.11 No.6, pp.520 - 557

Received: 05 Aug 2020
Accepted: 21 Oct 2020
Published online: 07 Feb 2021 *

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