Differences of Environmental Disclosure Quality via Different Reporting Media: Case of Oil and Gas Companies in Developing Countries (Published)
This study aims to investigate whether there is any significant difference between different reporting mediums (namely, annual report, stand-alone reports, and corporate homepages) regarding their environmental disclosure quality. Using content analysis, an index and scoring scheme were applied to the annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing countries. The results of this study indicate great variations in the disclosure quality in different reporting media. The stand-alone reports have greater quality than annual reports and corporate homepages in communicating environmental information. The study has implications in enhancing the understanding of environmental disclosure practices of oil and gas companies in developing countries. The study also provided an insight into the differences between disclosures in different reporting mediums, which in turn will facilitate the selection of reporting medium/s of environmental information that can be relied upon.
Keywords: Oil and gas industry, developing countries, environmental disclosure quality, reporting media
The oil industry and missed opportunities in Iraq Dr Abdul Jaleel Oda Hussain (Published)
The depth and breadth of the analysis of the oil industry in Iraq can make the subject seem daunting to any scholar or individual with substantial interest in the subject. The aim of this research is not to explore the technical elements of oil and gas or even the oil industry in its entirety. This research will focus on delivering the analysis of the oil industry from a macroeconomic perspective; this approach will enable the research to address national economic issues, which will illustrate the macrocosmic effects of the practices of the oil industry in Iraq without needing to delve into microcosmic details, and the following matters will be discussed:
1 – A brief look into oil and gas Industry highlighting its present.
2 – Discussing the views that claim that the wealth of oil and gas have not been used for the purpose of economic and social development.
3 – Predicting the future of oil and gas industry in Iraq and speculate on what could be lying ahead.
4 – Suggesting appropriate policies in the field of oil and gas, in light of contemporary Iraqi economic and political transformations.
Keywords: Iraqi economic policies, Oil and gas industry, missed opportunities