Chất lượng báo cáo khí nhà kính trong ngành dầu khí
Tóm tắt
– Mục đích của bài báo này là khám phá sự tiến hóa của chất lượng báo cáo khí nhà kính (GHG) và xác định xem sự tiến hóa của chất lượng báo cáo có liên quan đến loại thông tin được báo cáo dựa trên phân loại "tìm kiếm", "kinh nghiệm" và "độ tin cậy".
– Phương pháp nghiên cứu dựa trên phân tích nội dung của báo cáo GHG trong 245 báo cáo bền vững của 45 công ty dầu khí trong giai đoạn từ 1998 đến 2010. Chỉ số công khai phân tích nội dung được phát triển liên kết các yêu cầu báo cáo GHG với bảy chiều chất lượng. Thông tin liên quan đến từng mục trong chỉ số phân tích nội dung được phân loại là “tìm kiếm”, “kinh nghiệm” hoặc “độ tin cậy”. Phân tích thống kê được sử dụng để xác định xem có bất kỳ thay đổi đáng kể nào xảy ra trong chất lượng báo cáo GHG tổng thể hoặc trong chất lượng báo cáo ở bất kỳ chiều chất lượng cá nhân nào trong khoảng thời gian nghiên cứu.
Từ khóa
#chất lượng báo cáo #khí nhà kính #phân tích nội dung #ngành dầu khí #bền vữngTài liệu tham khảo
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