The level of environmental disclosure in sustainability reports in major companies : case study of six major companies in oil and gas sector

Abstract EN

Over the last decades, many global initiatives have been developed to be used in company sustainability reporting, among them the Global Reporting Initiative.

This paper aims to study the level of environmental disclosure in worldwide Major oil and gas companies.

As a research method, we chose a case-study of six selected largest companies in this sector.

We found that the level varies from one company to another and ranges from level C to A under GRI.

Besides, the voluntary nature and the multiplicity of standards made the environmental reports differ in terms of the content and depth of the disclosed environmental information.