4.2 Article

Greenhouse gas reporting quality in the oil and gas industry A longitudinal study using the typology of search, experience and credence information

期刊

出版社

EMERALD GROUP PUBLISHING LTD
DOI: 10.1108/AAAJ-10-2013-1498

关键词

Content analysis; Greenhouse gas; Sustainability reporting quality; Oil and gas industry

向作者/读者索取更多资源

Purpose - The purpose of this paper is to explore the evolution of greenhouse gas (GHG) reporting quality and to determine whether the evolution of reporting quality is linked with the type of information reported based on the search, experience, and credence typology. Design/methodology/approach - The method is based on the content analysis of GHG reporting in 245 sustainability reports by 45 oil and gas companies between 1998 and 2010. The content analysis disclosure index developed links GHG reporting requirements with seven quality dimensions. The information associated with each item on the content analysis index is classified as search, experience or credence. Statistical analysis is used to determine whether any significant change occurred in either overall GHG reporting quality or in the quality of reporting in any of the individual dimensions of quality over the period of the study. Findings - GHG reporting quality has not improved significantly between 1998 and 2010. The quality of reporting is not the same in each of the seven dimensions of quality and this can be explained by information typology. Originality/value - This paper provides the first longitudinal analysis of the quality of GHG reporting. The methodology developed advances current measures of reporting quality by linking reporting requirements with particular quality dimensions. The results show that the type of information is important in terms of quality evolution and that this can dictate the measures required to improve quality.

作者

我是这篇论文的作者
点击您的名字以认领此论文并将其添加到您的个人资料中。

评论

主要评分

4.2
评分不足

次要评分

新颖性
-
重要性
-
科学严谨性
-
评价这篇论文

推荐

暂无数据
暂无数据