D 2024

Constant ethical challenge of ESG reporting in oil and gas industry

NESIBA, Jiří

Základní údaje

Originální název

Constant ethical challenge of ESG reporting in oil and gas industry

Autoři

NESIBA, Jiří (203 Česká republika, garant, domácí)

Vydání

Praha, Constant ethical challenge of ESG reporting in oil and gas industry, od s. 39-49, 11 s. 2024

Nakladatel

Newton University

Další údaje

Jazyk

angličtina

Typ výsledku

Stať ve sborníku

Obor

50201 Economic Theory

Stát vydavatele

Česká republika

Utajení

není předmětem státního či obchodního tajemství

Forma vydání

elektronická verze "online"

Odkazy

Organizační jednotka

Vysoká škola NEWTON, a.s.

ISBN

978-80-907435-7-1

Klíčová slova anglicky

ESG; CSRD; Oil Industry; Gas Industry; Corporate Social Responsibility

Příznaky

Mezinárodní význam, Recenzováno
Změněno: 14. 3. 2025 13:31, PhDr. Jiří Nesiba, LL.M., Ph.D.

Anotace

V originále

The article focuses on the methodology of non-financial reporting Environment, Social and Governance (ESG), which is becoming mandatory for companies in the EU. The authors examined the recent status of voluntary ESG reporting with investor interest in a selected industry sector. The research investigated whether, in a pre-mandatory voluntary reporting period, investor interest in ESG was evident in the global oil and gas industry. The authors researched ESG reporting by MSCI and investment grade ratings by Fitch from 2020–2022. Data for the research was collected from 32 global corporations that are considered major ethical risk areas with respect to sustainability. A regression linear analysis method was used to determine the stated objective. The research results showed a small statistical relationship between ESG and credit rating. The research was interpreted in theoretical terms as a constant ethical challenge.