Sustainability reporting indicators used by oil and gas companies in GCC countries: IPIECA guidance approach
Y Aljanadi, A Alazzani - Frontiers in Environmental Science, 2023 - frontiersin.org
The purpose of this article is to assess the quality of the sustainability reporting indicators
used by oil and gas companies (OGCs) in Gulf Cooperation Council (GCC) countries. This
study utilizes the International Petroleum Industry Environmental Conservation Association
(IPIECA) guidance as a new robust methodology to assess the quality of sustainability
reporting, which is considered a comprehensive benchmark that directly relates to the oil
and gas sector. This study conducts a content analysis of the sustainability reports published …
used by oil and gas companies (OGCs) in Gulf Cooperation Council (GCC) countries. This
study utilizes the International Petroleum Industry Environmental Conservation Association
(IPIECA) guidance as a new robust methodology to assess the quality of sustainability
reporting, which is considered a comprehensive benchmark that directly relates to the oil
and gas sector. This study conducts a content analysis of the sustainability reports published …
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