Oil company annual report disclosure responses to the 2010 Gulf of Mexico oil spill

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dc.contributor.authorSummerhays, Kimberley
dc.contributor.authorde Villiers, Charl
dc.date.accessioned2012-10-18T02:50:44Z
dc.date.available2012-10-18T02:50:44Z
dc.date.issued2012
dc.description.abstractThis paper analyses the annual report disclosures of the other six largest oil companies in reaction to the 2010 Gulf of Mexico oil spill. It focusses on changes in disclosures that can be ascribed to the oil spill. The companies all increased their environmental disclosures, with positive disclosures increasing most. It shows the use of an image enhancement disclosure strategy and a (partial) disclaiming of responsibility disclosure strategy, but do not find evidence consistent with a deflection of attention disclosure strategy, probably due to the high profile of the incident. It is found that BP’s strategy of repeating disclosures about remedial activities several times in different parts of the annual report ensures: an emphasis on the positive, that all stakeholders regardless of their area of focus are likely to notice this disclosure, an increase in the volume of environmental disclosure, and that less detail can be disclosed, reducing litigation-related risks.en_NZ
dc.format.mimetypeapplication/pdf
dc.identifier.citationSummerhays, K. & De Villiers, C. (2012). Oil Company Annual Report Disclosure Responses to the 2010 Gulf of Mexico Oil Spill. Journal of the Asia-Pacific Centre for Environmental Accountability, 18(2): 103-130.en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/6730
dc.language.isoen
dc.publisherUniversity of South Australiaen_NZ
dc.relation.isPartOfJournal of the Asia-Pacific Centre for Environmental Accountabilityen_NZ
dc.relation.urihttp://www.unisa.edu.au/Research/CAGS/APCEA/Journal/en_NZ
dc.rights© University of South Australia 2012. Used with permission.en_NZ
dc.subjectenvironmental accountingen_NZ
dc.subjectenvironmental reportingen_NZ
dc.subjectlegitimacy theoryen_NZ
dc.subjectlegitimisation strategiesen_NZ
dc.titleOil company annual report disclosure responses to the 2010 Gulf of Mexico oil spillen_NZ
dc.typeJournal Articleen_NZ
pubs.begin-page103en_NZ
pubs.elements-id37988
pubs.end-page130en_NZ
pubs.issue2en_NZ
pubs.volume18en_NZ
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