Cross‐sectional benchmarking of social and environmental reporting practice in the australian oil and gas industry

摘要: The objective of this paper is to examine social and environmental disclosures against general industry benchmarks for the quantity quality reporting practice. To achieve this, a content analysis approach has been applied 25 Australian oil gas companies included in Stock Exchange 300 index 2006. conclusions are that there relatively poor disclosure, majority declarative positive. Oil sampled fail provide detailed information about, example, quantification targets outputs, actual achievements level participation by employees. However, consistent with previous studies, perform well human resources information. Implications these findings potential future research highlighted. Copyright © 2010 John Wiley & Sons, Ltd ERP Environment.