TY  - JOUR
AB  - Purpose This study seeks to examine the quantity and quality of social and environmental disclosures (SEDs) of Nigerian oil companies. The study aims to analyse SED activities as reported by the oil companies in their annual reports.Design/methodology/approach The study analyses annual reports through content analysis. SED quantity is measured by alternative two units: number of sentences and number of pages. A two-point scale system to assess SED quality is used as follows: 1 = if SED is quantitative and reports specific activities of a company concerning its social and environmental responsibility; 0 = otherwise. Correlation analysis is performed among the different SED categories to identify the relationships among them. Kolmongrov–Smirnov and Shapiro–Wilk tests for normality are utilised.Findings SED activities are reported by most of the companies, and by quantity, employee information is found to be the most common type of disclosure. SED quantity and quality in the environment category is found to be overwhelmingly low despite the large-scale public concern expressed about the levels of the environmental degradation caused by oil company operations.Research limitations/implications The data collected for this study are based on one country, which controls diversity but limits the generalizability of the findings. The study is limited by the sample which includes mainly quoted companies, as they are believed to make improved disclosures because of their investor orientation and statutory obligations.Originality/value The study extends SED research by focusing on social disclosures such as employee-, community- and health- and safety-related disclosures. The study also investigates the motivations of SED providers and establishes a link between stakeholder demands/engagement and the level of disclosure.
VL  - 16
IS  - 2
SN  - 1472-0701
DO  - 10.1108/CG-05-2015-0065
UR  - https://doi.org/10.1108/CG-05-2015-0065
AU  - Odera Odhiambo
AU  - Scott Albert
AU  - Gow Jeff
PY  - 2016
Y1  - 2016/01/01
TI  - An examination of the quality of social and environmental disclosures by Nigerian oil companies
T2  - Corporate Governance
PB  - Emerald Group Publishing Limited
SP  - 400
EP  - 419
Y2  - 2024/04/24
ER  -