Особенности корпоративной устойчивости в нефтегазовой отрасли: сравнительное исследование финских и российских компаний
Целью исследования является определение особенностей корпоративной устойчивости финских и российских нефтегазовых компаний путем изучения особенностей того, как эти компании реализуют цели устойчивого развития (ЦУР). Задачи исследования заключаются в следующем: а) изучить теорию корпоративной устойчивости и её особенности в нефтегазовой отрасли в Финляндии и России; b) провести исследование как компании в Финляндии и России внедряют ЦУР в практику корпоративной устойчивости, изучив ежегодные отчеты об устойчивом развитии этих компаний и сравнив практики с рекомендациями IPIECA; c) проанализировать источники третьих сторон для повышения объективности выводов и выявления причин тех или иных особенностей корпоративной устойчивости компании. В результате исследования выяснено, что контекст стран (в частности, законодательство, доступ к природным ресурсам и общие тренды/дискурс в обществен) сильно влияет на то, как компании подходят к внедрению ЦУР и, следовательно, относятся к корпоративной устойчивости. В частности, финские компании нефтегазового сектора сосредоточены на долгосрочных и стратегических связанных с корпоративной устойчивостью действиях, которые потенциально способствуют устойчивому развитию в целом. Российские нефтегазовые компании, внедряющие ЦУР, рассматривают все ЦУР одинаково и тактически; российские компании, в основном, сосредоточены на минимизации негативных последствий, связанных с основной деятельностью, т.е. тактический подход к внедрению ЦУР.
Corporate sustainability is a complex paradigm that recognizing the corporate growth importance requires the business to pursue societal goals, specifically those relating to sustainable development. Therefore, sustainable development is inherent to corporate sustainability paradigm. The recent introduction of the Sustainable Development Goals (SDGs) calls for an understanding of how various businesses engage with corporate sustainability practices and how the SDGs are implemented into corporate sustainability practices.
The SDGs are designed to work in the spirit of partnership and pragmatism. While governments have the primary responsibility to prioritize and implement approaches to meeting the SDGs, the private sector and civil society will play critical roles in the implementation of national plans. In particular, the oil and gas (O&G) industry plays the central role to not only the global economy and many national economies, including in developing countries, but also to sustainable development, as oil and gas are key pillars of the global energy system and, as such, are drivers of economic and social development.
However, the combination of O&G industry with SDGs implementation issues is still underdeveloped topic in scientific publications. The primary reason is that SDGs were introduced only in 2016 most of the corporations have not yet adapted for corporate sustainability and implemented into corporate sustainability practices. Thus, there is still the lack of evidences for the researches. Based on the literature review, the research gap of this master thesis is that there is lack of researches that compare how O&G companies in developing and developed countries implement SDGs into corporate sustainability practices. The comparison of companies from developing and developed countries is the attempt to take a snapshot how comparable companies that agreed to implement the same 17SDGs but existing in different context actually implement these goals.
To address the research gap, the following research question is stated: “what are the peculiarities of SDGs implementation into corporate sustainability practices in O&G companies in developing and developed countries”. In particular, for this research, leading in terms of corporate sustainability practices comparable companies from Finland and Russia will be compared.
Answering the research question, three objectives are stated: a) to study corporate sustainability theory and O&G industry specifics in Finland and Russia, then b) conduct the research of SDGs implementation into corporate sustainability practices in Russian and Finnish O&G companies studying annual sustainability reports of those companies in order to find peculiarities by comparing with IPIECA’s recommendations, and c) analyze third-parties secondary data sources to increase the objectivity of the research and provide objective conclusions.
The research question implies exploratory research. Exploratory research is the suitable for providing the insights about the corporate sustainability peculiarities within industry in different countries, in comparable companies, based on how companies implement SDGs into corporate sustainability practices. Research methods are the analysis of secondary data such as sustainability reports and other relevant reports by sustainability associations.
The goal of the research is to provide insights and comparison of best practices of two O&G companies in developed and developing countries. The expected results of this exploratory study are the list of corporate sustainability peculiarities coming from the SDGs implementation into corporate sustainability practices in leading in terms of sustainability Finnish and Russian O&G companies.
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