Pressures for sustainability practices in an oil and gas company: evidence from Sudan
Qualitative Research in Accounting & Management
ISSN: 1176-6093
Article publication date: 3 August 2015
Abstract
Purpose
The purpose of this paper is to investigate the pressures to adhere to sustainability practices in an oil company in Sudan and its response to these pressures.
Design/methodology/approach
A qualitative case study research was conducted through interviews with the case company’s managers and various external stakeholders. The interviews were complemented by several informal conversations, observations and documentary materials.
Findings
There were external and internal pressures exerted on the company to adopt sustainability practices. However, the coercive pressures did not necessarily bring about a real change in the organisation. The forces of change were mainly the foreign partner’s audit pressure and the non-governmental organisation (NGO) allegations, which were given serious attention, due to the importance of reputation as an asset to the company.
Practical implications
Clear regulatory frameworks, more direct engagement with NGOs and meeting the expectations of the local communities were considered as crucial factors to ensure there is a pathway for sustainability in the oil and gas industry of developing countries.
Originality/value
Most previous studies on the motivation for corporate sustainability practices focussed on external pressures. This study examined the specific types of stakeholders’ group, among the internal and external stakeholders, that has most influence on the organisation’s sustainability practices, in the context of a developing country with weak regulatory governance.
Keywords
Acknowledgements
The authors would like to thank the two anonymous reviewers of this journal for their insightful comments and constructive suggestions, which helped to improve the quality of the paper. The funding from the Ministry of Higher Education, Malaysia (ERGS research grant 203/PPAMC/6730029) and the University of Khartoum are gratefully acknowledged.
Citation
Abdalla, Y.A. and A.K, S.-N. (2015), "Pressures for sustainability practices in an oil and gas company: evidence from Sudan", Qualitative Research in Accounting & Management, Vol. 12 No. 3, pp. 256-286. https://doi.org/10.1108/QRAM-04-2014-0038
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited