Sustainability Reporting in the Nigerian Oil and Gas Sector
Keywords:
Sustainability reporting, oil and gas companies, corporate social responsibility, disclosure, multinationals.
Abstract
This paper assesses sustainability reporting in the Nigerian Oil and Gas sector. Content analysis was used on data sourced from the annual reports of selected oil companies to identify the extent to which their reporting has been in line with global best practices. The study found an arbitrary and incompatible sustainability reporting indicators among all the sampled companies and therefore recommends the introduction of sustainability reporting framework in line with global best practices in the Nigerian Oil and Gas sector.
