Business, Management and Accounting
6 years ago

Oil and gas sustainability reports lack comparability, hindering investment decisions.

Sustainability
Evaluating the Intra-Industry Comparability of Sustainability Reports: The Case of the Oil and Gas Industry
Andrea Cardoni, Евгения Киселева, Simone Terzani

Paper Summary

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The article examines how sustainability reports from oil and gas companies lack comparability, making it hard for investors to use the data. By analyzing Global Reporting Initiative (GRI) Standards, the study found that even within the same industry, companies' reports are not comparable. Despite having lots of ESG data and sustainability frameworks, the issue of comparability remains significant for oil and gas companies.