Document Type

Article

Publication Date

2012

Abstract

This study investigates the similarities of ethical and environmental disclosures, as well as risk factors contained within annual reports for the reporting year 2009. The data were collected from Fortune 500 oil and gas company annual reports. Findings include: 1) an emphasis on environmental, financial, nonfinancial and ethical disclosures and 2) similar reported risks for all companies investigated. The findings illustrate that many of the studied oil and gas companies have similar disclosures but, on the other hand, are situation specific to particular company and location.

Comments

Rogers, Violet C., Jack R. Ethridge, Treba A. Marsh, Jessica Lott. “Ethical and Environmental Disclosures: an Analysis of the Oil and Gas Industry.” Journal of International Energy Policy (Fall 2012) Volume 1, Number 2. p. 43-47

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