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Environmental disclosure practices in national oil and gas corporations and international oil and gas corporations operating in Organization of Arab Petroleum Exporting Countries

机译：在阿拉伯石油输出国组织中运营的国家石油和天然气公司以及国际石油和天然气公司的环境披露做法

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This study will examine the differences in environmental disclosure practices between national oil and gas corporations (NOGCs) and International oil and gas corporations (IOGCs) in oil sector in countries Arab petroleum exporting (CAPE). Environmental disclosure is defined as disclose environmental activities identify environmental risks of such activities, and how they are managing these issues. Disclosure shows effects on the environment as a result of accidents that occur in the oil companies. Environmental disclosure refers to how and to what extent firms disseminate information about their environmental activities. This information may be released within the company annual reports, and/or separate sustainability reports. There is a vast amount of research that has been conducted about environmental disclosure, in particularly in developed countries. In contrast to developing countries, there are a few studies undertaken in developing countries. There are also no studies that have examined the difference in disclosure between the developed and developing countries (Ahmad & Gao 2005; Ahmad & Mousa 2011; Al-Tuwaijri, Christensen & Hughes 2004). This study is a comparative study between international and national companies in terms of the quantity of environmental disclosure (QTED) and quality of environmental disclosure (QLED) contained in the annual reports 2008, 2009 and 2010. Content analysis has used in this study by words counts to measure the QTED in the annual reports whereas index environmental disclosure is used to measure the QLED in annual reports. Despite the slight increase in the environmental disclosure practices in national companies, the difference is still significant compared with international companies.
机译：这项研究将研究阿拉伯石油出口国（CAPE）的石油部门中的国家石油天然气公司（NOGC）与国际石油天然气公司（IOGC）在环境披露实践方面的差异。环境披露的定义是，披露环境活动可识别此类活动的环境风险以及他们如何管理这些问题。披露表明石油公司发生事故对环境的影响。环境披露是指企业如何以及在何种程度上传播有关其环境活动的信息。该信息可以在公司的年度报告和/或单独的可持续性报告中发布。关于环境公开已经进行了大量研究，特别是在发达国家。与发展中国家相反，在发展中国家进行了一些研究。也没有研究检查发达国家和发展中国家之间的披露差异（Ahmad＆Gao 2005; Ahmad＆Mousa 2011; Al-Tuwaijri，Christensen＆Hughes 2004）。这项研究是国际公司与国家公司之间就2008年，2009年和2010年年度报告中所包含的环境披露数量（QTED）和环境披露质量（QLED）进行的比较研究。可以用来衡量年度报告中的QTED，而使用指数环境披露来衡量年度报告中的QLED。尽管国家公司的环境披露做法略有增加，但与国际公司相比，差异仍然很大。

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