Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Sustainability Reporting in the Upstream Oil and Gas Industry Between Awards and Violations: A Systematic Literature Review, Evidence From Indonesia

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. Preprints 2021, 2021090186 (doi: 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 (doi: 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

Comments (0)

We encourage comments and feedback from a broad range of readers. See criteria for comments and our diversity statement.

Leave a public comment
Send a private comment to the author(s)
Views 0
Downloads 0
Comments 0
Metrics 0


×
Alerts
Notify me about updates to this article or when a peer-reviewed version is published.
We use cookies on our website to ensure you get the best experience.
Read more about our cookies here.