The Quantity and Quality of Environmental Disclosure in Annual Report of National Oil and Gas Companies in Middle East and North Africa

Corporate environmental reporting (CER) plays important role due to the increase in public awareness of environmental issues. Hence, to be beneficial, corporate managers should not merely display CER information but rather emphasize on the quality of information disclosed. The quality of CER can be seen as a key value for companies and many benefits could be provided if companies released high quality environmental information. Prior environmental disclosure literature has not focused much on disclosure quality; instead, it concentrated on the quantity of disclosure. In addition, most of the few studies that focused on quality of environmental disclosure have revealed low level of quality of such disclosure. Therefore, this study aims to investigate the quality of environmental disclosure in different reporting mediums by oil and gas companies in developing countries. Using content analysis, an index and scoring scheme were applied to the annual reports, stand-alone reports and corporate homepages of a sample of 116 oil and gas companies in 19 developing countries. The results of this study reveal that the quality of the environmental disclosure of the sample companies is relatively high compared to previous studies. This study has important implications in enhancing the understanding of environmental disclosure practices of oil and gas companies in developing countries.

Download Full-text

Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

Accounting and the Public Interest ◽

10.2308/api.2002.2.1.22 ◽

2002 ◽

Vol 2 (1) ◽

pp. 22-40 ◽

Cited By ~ 33

Author(s):

Hussein Warsame ◽

Cynthia V. Simmons ◽

Dean Neu

Keyword(s):

Impression Management ◽

Annual Report ◽

Annual Reports ◽

Matched Pair ◽

Disclosure Quality ◽

Publicly Traded ◽

Environmental Disclosure ◽

Environmental Disclosures ◽

Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

Download Full-text

Health-Related Quality of Life of Children and Adolescents with Sickle Cell Disease in the Middle East and North Africa Region

Sultan Qaboos University Medical Journal [SQUMJ] ◽

10.18295/squmj.2020.20.04.002 ◽

2020 ◽

Vol 20 (4) ◽

pp. e280-289

Author(s):

Suthan Pandarakutty ◽

Kamala Murali ◽

Judie Arulappan ◽

Sulaiman D. Al Sabei

Keyword(s):

Quality Of Life ◽

Sickle Cell Disease ◽

Middle East ◽

Children And Adolescents ◽

North Africa ◽

Health Related Quality ◽

Cell Disease ◽

Related Quality ◽

Health Related

Sickle cell disease (SCD) can significantly impair the health-related quality of life (HRQOL) of children and adolescents. This review aimed to assess current evidence regarding the HRQOL of children and adolescents with SCD in the Middle East and North Africa region. A systematic search of various databases was conducted to identify relevant articles, including MEDLINE® (National Library of Medicine, Bethesda, Maryland, USA), Scopus® (Elsevier, Amsterdam, the Netherlands), Cumulative Index to Nursing and Allied Health Literature®, Masader (Oman Virtual Science Library, Muscat, Oman) and EBSCOhost (EBSCO Information Services, Ipswich, Massachusetts, USA). A total of 533 articles were identified; however, only 10 were eligible for inclusion in the final analysis. Results from these studies showed that children and adolescents with SCD had compromised HRQOL compared to their healthy peers, particularly in terms of physical, psychosocial, familial, financial and academic functioning. Therefore, interventions are necessary to improve overall HRQOL outcomes for this population. Keywords: Sickle Cell Disease; Health-Related Quality Of Life; Infants; Children; Adolescents; Middle East; North Africa.

Download Full-text

Development of Bench for Testing and Running-in of Slurry Pumps After Repair Activities of Drilling Equipment in the Oil and Gas Complex System

Bulletin of Science and Practice ◽

10.33619/2414-2948/50/21 ◽

2020 ◽

Vol 6 (1) ◽

pp. 185-191

Author(s):

V. Babarykin ◽

A. Karimov ◽

S. Kucherov ◽

E. Evseenko ◽

O. Gagarina

Keyword(s):

Complex System ◽

Oil And Gas ◽

Test Bench ◽

Drilling Equipment ◽

Oil And Gas Companies

In the article the question of checking the quality of repairs carried out by slurry pumps used in drilling for oil and gas companies. Development and implementation of test bench for slurry pumps will enable the company not only to improve the reliability of the repair, but also reduce the number of repetitive equipment repairs.

Download Full-text