A Study of Environmental Disclosures in the European Oil and Gas Industry : With Reference to the Global Reporting Initiative

Background and Problem: Sustainability reporting is a growing trend in the society. One of the most exposed industries to environmental matters is the oil and gas industry, which commit to sustainability reporting in order to deal with the industry’s destructive operations. The Global Reporting Initiative (GRI) provides voluntary guidelines in sustainability reporting, which increase transparency for the company’s stakeholders. However, it is controversial that the oil and gas industry put a great effort into sustainability reporting even though the industry is environmentally destructive. This gap is interesting to investigate and will contribute to the academic discussion. Therefore, this thesis will focus on the sustainability reporting in the oil and gas industry and to what extent the industry actually discloses material environmental information about their operations. Purpose: The purpose of this thesis is to examine how the sustainability reporting has changed in the oil and gas industry in Europe. This is performed from a stakeholder perspective. Further, it aims to investigate how oil and gas companies have followed the GRI guidelines and how the reporting has changed over time. Method: A quantitative method is used in order to answer the research questions. The data sample is based on oil and gas companies reporting according to the GRI framework during year 2012 to year 2014. The empirical data is gathered from the studied companies’ environmental category in their sustainability reports. Further, a content analysis technique, with a coding scheme, was set up to interpret and analyse the information. To enable an easy overview of the findings, the relevant data is presented in tables and diagrams. Empirical Findings and Conclusion: The majority of the studied companies have increased their level of compliance in the environmental category. Although, the majority of the companies have increased their reporting, the compliance level differs between the companies. The most reported sectors are the; “Water”, “Biodiversity”, “Emissions”, “Effluents and Waste”, “Compliance”, and “Overall”. Further, the empirical findings show that there is an overall increase in the amount of disclosed information per indicator. The conclusion of this thesis is that the environmental disclosures have increased in the oil and gas industry from year 2012 to 2014.

Educated to Learn : How to enhance the education of computer science and informatics

The very nature of computer science with its constant changes forces those who wish to follow to adapt and react quickly. Large companies invest in being up to date in order to generate revenue and stay active on the market. Universities, on the other hand, need to imply same practices of staying up to date with industry needs in order to produce industry ready engineers. By interviewing former students, now engineers in the industry, and current university staff this thesis aims to learn if there is space for enhancing the education through different lecturing approaches and/or curriculum adaptation and development. In order to address these concerns a qualitative research has been conducted, focusing on data collection obtained through semi-structured live world interviews. The method used follows the seven stages of research interviewing introduced by Kvale and focuses on collecting and preparing relevant data for analysis. The collected data is transcribed, refined, and further on analyzed in the “Findings and analysis” chapter. The focus of analyzing was answering the three research questions; learning how higher education impacts a Computer Science and Informatics Engineers’ job, how to better undergo the transition from studies to working in the industry and how to develop a curriculum that helps support the previous two. Unaltered quoted extracts are presented and individually analyzed. To paint a better picture a theme-wise analysis is presented summing valuable themes that were repeated throughout the interviewing phase. The findings obtained imply that there are several factors directly influencing the quality of education. From the student side, it mostly concerns expectation and dedication involving studies, and from the university side it is commitment to the curriculum development process. Due to the time and resource limitations this research provides findings conducted on a narrowed scope, although it can serve as a great foundation for further development; possibly as a PhD research.