Environmental corporate social responsibility of firms in the mining and oil and gas industries: current status quo of reporting following GRI guidelines

This paper analyses the current status quo of environmental reporting as an element of corporate social responsibility (CSR), as it relates to firms from the mining and oil and gas industries in keeping with the 35 indicators proposed by the Global Reporting Initiative (GRI). Complete samples for the year 2005 from the GRI register are surveyed, resulting in 48 reports. These samples are analysed by applying the methodologies of quantitative and qualitative content analysis. The paper considers the following two research questions: What are companies reporting? and How are companies reporting? First, the quantity of reporting for all 35 indicators is assessed. In addition, the quality of reporting is analysed as regards the adherence to the GRI indicator definition. These steps allow a description of the current status quo in reporting by firms from the mining and oil and gas industries. As a result, an overview of the current reporting practises of mining and oil and gas companies can be derived and specific shortcomings identified. Reprinted by permission of Greenleaf Publishing