Transitioning reporting in private vs. state-owned enterprises: a comparative content analysis from the oil and gas industry
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2024-07-08
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en
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This study inductively explores and studies the differences in transitioning reporting between state-owned enterprises (SOEs) and non-state-owned-enterprises (non-SOEs) in the oil and gas industry. Using the Gioia methodology, CSR reports from 32 major oil and gas firms were analyzed to identify distinctive strategic and non-strategic transitioning reporting behaviors. Exemplary findings of the content analysis reveal that SOEs align reporting with national policies, focusing on generalized statements, while non-SOEs highlight compliances with international standards to attract global investors. Furthermore, SOEs emphasize direct corrective action and punishment, while non-SOEs focus more on fail safes, scenario planning and risk assessments. This research emphasizes the essential role of ownership structures and institutional contexts in shaping transitioning reporting differently. The insights gained from this study are to be used for better understanding CSR reporting behaviors and developing better CSR guidelines and policies, in order to advance global sustainability efforts in the oil and gas industry. Future research could further build on these implications to enhance the understanding and implementation of CSR reporting.
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Faculteit der Managementwetenschappen