Corporate
Social Responsibility (CSR)
Disclosure in the Oil and Gas Sector
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
1: Introduction
2:
Literature
Review
Corporate Social Responsibility
Evolution of CSR
Recent Growth
Legislation, codes and principles
The Environment and Disclosure
Environmental legislation, codes and principles
Public awareness
Legitimacy and Stakeholder Theory
The Oil and Gas Sector
Is the Oil and Gas Sector Sustainable?
Conclusion
3:
Methodology
Hypotheses
Philosophy
Deductive or Inductive reasoning
Limitations
Data Sources: Secondary v Primary
Limitations of the database
Limitations of data used to compose literature review
Data Analysis: Quantitative v Qualitative
Limitations
Sample
Content Analysis Database
Reliability of data
Ethics
4:
Findings and
Analysis
Hypotheses
Findings
Analysis
Summary of Findings
5:
Conclusion
Hypotheses
Overall Findings
Limitations
Future Research
References
Bibliography
Appendices
1. Select reference number fin0019
from the dropdown list
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