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Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Bukar Zanna Waziri Mr
Multinational Oil Companies Operating In Nigeria: An Assessment Of Sustainability Disclosure Performance, Bukar Zanna Waziri Mr
Bukar Zanna Waziri Mr
The operations of multinational oil companies (MNOCs) in Nigeria over the years have translated into perpetual economic upsurge with compromised social and environmental tendencies. To this end, the study assesses the sustainability disclosure performance of MNOCs operating in Nigeria by making comparison between the actual practical performance and their reported disclosures regarding sustainability. The study used secondary data inform of discrete (sustainability, corporate social responsibility, safety, environmental, corporate citizenship reports via content analysis to generate variables for statistical analysis. Global Reporting Initiative (GRI), Three Dimensions (3D) sustainability disclosure performance indicators are then used as a standard gauge of MNOCs sustainability …