TY - JOUR
T1 - An Evaluation of Management Perspectives of Sustainability Reporting in the Nigerian Oil Industry
AU - Uzonwanne, Godfrey
AU - Yekini, Cecilia Olukemi
AU - Yekini, Sina
AU - Otobo, Paul
PY - 2014/5/27
Y1 - 2014/5/27
N2 - Purpose: This article investigates the perspectives of managers involved in sustainability reporting in the
Nigerian oil industry.
Design/Methodology: The article adopts a survey methodology in its approach to conduct this investigation.
The survey employed a structured interview to investigate five themes built around the motivation for
sustainability reporting within these organizations, hierarchical responsibility for sustainability reporting, the
organizations objectives relative to the welfare of the people within the communities it operates in, policies in
place to rejuvenate the damaged environment resulting from it’s operations and finally how sufficient in
monetary terms is the company’s effort to wipe out its operational footprint.
Findings: The data gathered was analysed qualitatively under these various themes. The general view emerging
amongst the vast majority of the managers interviewed was that oil companies operating within the region have a
key social responsibility and disclosure role to play but that it remains the role of the Nigerian Federal
Government to provide the institutional framework around which the development of the region is to be hinged.
Research Implications: More research is required in the area of CSR and CSD in developing/emerging markets
to understand the link between weak institutional frameworks and voluntary CSR and CSD.
Originality/Value: This article contributes to CSR and CSD literature in broad terms and in specific terms to the
literature on sustainable operations in developing/emerging markets. The originality is based on the fact that it
explores manager’s perspectives in a developing/emerging market.
AB - Purpose: This article investigates the perspectives of managers involved in sustainability reporting in the
Nigerian oil industry.
Design/Methodology: The article adopts a survey methodology in its approach to conduct this investigation.
The survey employed a structured interview to investigate five themes built around the motivation for
sustainability reporting within these organizations, hierarchical responsibility for sustainability reporting, the
organizations objectives relative to the welfare of the people within the communities it operates in, policies in
place to rejuvenate the damaged environment resulting from it’s operations and finally how sufficient in
monetary terms is the company’s effort to wipe out its operational footprint.
Findings: The data gathered was analysed qualitatively under these various themes. The general view emerging
amongst the vast majority of the managers interviewed was that oil companies operating within the region have a
key social responsibility and disclosure role to play but that it remains the role of the Nigerian Federal
Government to provide the institutional framework around which the development of the region is to be hinged.
Research Implications: More research is required in the area of CSR and CSD in developing/emerging markets
to understand the link between weak institutional frameworks and voluntary CSR and CSD.
Originality/Value: This article contributes to CSR and CSD literature in broad terms and in specific terms to the
literature on sustainable operations in developing/emerging markets. The originality is based on the fact that it
explores manager’s perspectives in a developing/emerging market.
UR - https://www.ccsenet.org/journal/index.php/jms/article/view/34832
U2 - 10.5539/jms.v4n2p70
DO - 10.5539/jms.v4n2p70
M3 - Article
VL - 4
JO - Journal of Sustainability Science and Management 4(2):70-81
JF - Journal of Sustainability Science and Management 4(2):70-81
IS - 2
ER -