Integrated Reporting <IR> and evolution of reporting approaches in the oil and gas industry (case study of oil and gas companies in Ecuador)
AffiliationOffice for Environmental Programs
Melbourne Business School
Document TypeMasters Coursework thesis
Access StatusOnly available to University of Melbourne staff and students, login required
© 2015 Mauricio Arturo Cervantes Gonzalez
From investors’ insight, financial information is not sufficient to provide a holistic view of a given business. To offer a broader overview on the activity of an organisation, reporting approaches need to include both the common financial and non-financial part to deliver appropriate information on sustainable development and the impact of these activities in the long term. The main purpose of this study is to analyse integrated reporting approaches base on the reporting practices of three oil and gas companies – PetroSA (South Africa), Repsol Ecuador S.A and Petroamazonas EP (Ecuador). A cross-comparison of qualitative information obtained from their annual reports in 2012, 2013 and 2014 was examined. In terms of research methodology, the evaluation of the main sections in the reports was compared to the guiding principles provided by International Integrated Reporting Framework. Given that, there is the need to understand best reporting approaches, the level of disclosure and how such reporting practices are evolving to become more integrated over time.
Keywordsbusiness; economy; finance; environment; social
- Click on "Export Reference in RIS Format" and choose "open with... Endnote".
- Click on "Export Reference in RIS Format". Login to Refworks, go to References => Import References