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International Journal of Law and Management: Corporate social responsibility reporting of local oil companies in Nigeria
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Abstract
Purpose – The purpose of this paper is to analyze annual reports through content analysis. Corporate social
responsibility reporting (CSRR) extent and type are measured by the number of sentences. CSRR are further
classified into three subcategories according to whether they are negative, neutral or positive reports and then
their proportions compared through descriptive analysis.
Design/methodology/approach – This paper seeks to examine and identify factors influencing CSRR
practices of local oil companies (LOCs) in Nigeria. It aims at distinguishing CSRR levels by examining both
the quantity and quality of reporting.
Findings – For the extent of CSRR, employee-related information was the most reported category with
community reports being of greater quality in the LOCs. The majority of the total CSRR in the LOCs was
positive with very little evidence of negative news.
Research limitations/implications – The measurement of CSRR focuses only on annual reports,
without consideration of other reporting media, such as standalone reports. CSRR are assumed to be
voluntary for the companies, and they may choose not to report any information in annual reports, as there
are no regulations or reporting guidelines in Nigeria to be followed.
Originality/value – The main contribution of this study lies in identifying the factors that have led to
diversity and uniqueness in CSRR in LOCs. As such, this study seeks to contribute to the development of
understanding multiple factors that could give rise to changing patterns of CSRR.
Odhiambo Odera - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2021
ENGLAND
JURNAL ILMU HUKUM
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APA Citation
Odhiambo Odera. (2021).International Journal of Law and Management:
Corporate social responsibility
reporting of local oil companies
in Nigeria.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd