Version 1
: Received: 9 September 2021 / Approved: 10 September 2021 / Online: 10 September 2021 (11:26:59 CEST)
How to cite:
Kwarto, F.; Nurafiah, N.; Suharman, H.; Dahlan, M. Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia. Preprints2021, 2021090186. https://doi.org/10.20944/preprints202109.0186.v1
Kwarto, F.; Nurafiah, N.; Suharman, H.; Dahlan, M. Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia. Preprints 2021, 2021090186. https://doi.org/10.20944/preprints202109.0186.v1
Kwarto, F.; Nurafiah, N.; Suharman, H.; Dahlan, M. Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia. Preprints2021, 2021090186. https://doi.org/10.20944/preprints202109.0186.v1
APA Style
Kwarto, F., Nurafiah, N., Suharman, H., & Dahlan, M. (2021). Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia. Preprints. https://doi.org/10.20944/preprints202109.0186.v1
Chicago/Turabian Style
Kwarto, F., Harry Suharman and Muhammad Dahlan. 2021 "Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia" Preprints. https://doi.org/10.20944/preprints202109.0186.v1
Abstract
sustainability reporting, critical paradigm, upstream oil, and gasThe operating activities of the upstream oil and gas industry directly impact the environment. This industry faces significant social challenges and directly impacts the environment. Many Reputable international sustainability institutions organize sustainability awards. However, community conditions do not have a positive impact on sustainability practices. There are vari-ous serious violations related to sustainability, environmental pollution, multiple cases of cor-ruption, human rights, and other violations. In contrast, the companies receiving this award also received inspection findings of violations committed by The Audit Board of the Republic of In-donesia. This study uses critical discourse analysis that begins with phenomena related to viola-tions of sustainability reporting from scientific journals and other references using a systematic literature review approach over the last ten years. It produces a critical paradigm that is not val-ue-free, which is the basis for framing thought utilizing the theory of hegemony. The results of this study indicate that the upstream oil and gas industries are obliged to implement Corporate Social Responsibility (CSR) practices and Sustainability Reports (SR), has biased factors that are contrary to the sustainability concept and are not under the sustainability award based on evi-dence obtained from the stages of manuscript analysis with systematic literature review
Keywords
Sustainability Reporting; Law; Upstream Oil; Gas
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.