THE IMPACT OF ENVIRONMENTAL AND SOCIAL DISCLOSURE ON THE FINANCIAL PERFORMANCE OF OIL AND GAS COMPANIES
Abstract
ABSTRACT
This study examines the impact of environmental and social disclosure on the financial performance of oil and gas companies. In recent years, increasing global attention has been placed on corporate transparency, particularly in industries such as oil and gas that significantly affect the environment and society. Environmental and social disclosures are essential components of corporate social responsibility (CSR), as they provide stakeholders with information regarding a company’s environmental practices, social contributions, and sustainability efforts.
The study adopts a quantitative research design, utilizing secondary data obtained from the annual reports of selected oil and gas companies over a specified period. Key variables considered include environmental disclosure, social disclosure, and financial performance indicators such as return on assets (ROA), return on equity (ROE), and net profit margin. Statistical tools such as descriptive analysis, correlation, and regression analysis are employed to examine the relationship between the variables.
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