Strategic aspects in sustainability reporting in oil & gas industry: The comparative case-study of Brazilian Petrobras and Spanish Repsol
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- 作者：Flavio Hourneaux Juniora ; flaviohjr@usp.br" class="auth_mail" title="E-mail the corresponding author ; Barbara Gallelia ; b.gallelidias@gmail.com" class="auth_mail" title="E-mail the corresponding author ; Dolores Gallardo-Vá ; zquezb ; dgallard@unex.es" class="auth_mail" title="E-mail the corresponding author ; M. Isabel Sá ; nchez-Herná ; ndezb ; isanchez@unex.es" class="auth_mail" title="E-mail the corresponding author
- 关键词：Sustainability ; Triple bottom line ; Corporate strategy ; Sustainability indicators ; Corporate reporting
- 刊名：Ecological Indicators
- 出版年：2017
- 出版时间：January 2017
- 年：2017
- 卷：72
- 期：Complete
- 页码：203-214
- 全文大小：1446 K
文摘
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Elements of organisational strategy differ between the two analysed companies, and some of them have none or little relationship to sustainability aspects.
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There is imbalance and incompleteness regarding the triple bottom line approach in companies’ sustainability reporting, with a predominance of social aspects, for both studied companies.
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The fact that two companies belong to the same industry and have some common features does not determine the same approach regarding strategy, actions and performance concerning sustainability management.