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.
Adams, C., S. Muir, and Z. Hoque. “Measurement of sustainability performance in the public sector.” Sustainability Accounting Management and Policy Journal, 2014: 46-67.
Advancing Innovation. Collaboration and Public Policy for the Future We Want. Executive Summary, Rio+20 Corporate Sustainability Forum, 2012.
Asif, Muhammad, Cory Searcy, Ambika Zutshi, and Niaz Ah. “An integrated management systems approach to corporate sustainability.” European Business Review, 2011: 353-367.
Ballou, B., D. Heitger, and L. Hall. “The rise of corporate sustainability reporting: a rapidly-growing assurance opportunity.” Journal of Accountancy, 2006: 65-74.
Berns, Maurice, et al. “Sustainability and Competitive advantage.” MIT Sloan Management Review, 2009: 18-27.
Blagov, Y. Corporate social responsibility: the evolution of the concept. Graduate School of Management, 2010.
Blagov, Y., and A. Petrova-Savchenko. “Corporate Strategies for Sustainability: the Experience of Leading Russian.” Sustainable Development Knowledge Platform. Crowdsourced briefs. 2016. https://sustainabledevelopment.un.org/content/documents/1080473_Yury%20et%20al._Corporate%20Strategies%20for%20Sustainability-the%20Experience%20of%20Leading%20Russian%20Companies.pdf (accessed May 7, 2018).
Bobylev, S., and R. Perelet. “Sustainable development and the “green economy” in Russia: current situation, problems and perspectives.” Sustainable Development in Russia, 2013: 11-19.
Brown, R. “Doing Your Dissertation in Business and Management: The Reality of Research and Writing.” Sage Publications, 2006: 43.
Carroll, A. “The pyramid of corporate social responsibility: toward the moral management of organizational stakeholders.” Business Horizons, 1991: 39-48.
Castka, P. “Integrating corporate social responsibility (CSR) into ISO management systems – In search of a feasible CSR management system framework.” The TQM Magazine Vol. 16, no. 3 (2004): 216–224.
Christofi, Andreas , Petros Christofi, and Seleshi Sisay. “Corporate sustainability: historical development and reporting practices.” Management Research Review, 2012: 157-172.
Compact, United Nations Global. “The UN Global Compact Ten Principles and the Sustainable Development Goals: Connectivity, Crucially.” UNGlobalCompact.org. 2016. https://www.unglobalcompact.org/docs/about_the_gc/White_Paper_Principles_SDGs.pdf (accessed April 29, 2018).
Dyllick, T, and K Hockerts. “Beyond the business case for corporate sustainability.” Business Strategy and the Environment Vol.11, no. 2 (2002): 130–141.
Elkington, John. “Accounting for the triple bottom line.” Measuring Business Excellence Vol.2, no. 3 (1998): 18-22.
FIBS. Sustainability in Finland. 2016. http://www.fibsry.fi/fi/english/sustainability/cr-in-finland (accessed April 30, 2018).
Freeman, Edward R. “Stakeholder Theory: The State of the Art.” The Academy of Management Annals, 2010: 403-445.
Godha, A., and P. Jain. “Sustainability reporting trend in Indian companies as per GRI framework: a comparative study.” South Asian Journal of Business and Management Cases, 2015: 62-73.
GRI. “SDG Compass: The guide for business action on the SDGs.” 2015. https://sdgcompass.org/wp-content/uploads/2015/12/019104_SDG_Compass_Guide_2015.pdf (accessed April 19, 2018).
Ho, L., and M. Taylor. “An empirical analysis of triple bottom-line reporting and its determinants: evidence from the United States and Japan.” Journal of International Financial Management and Accounting, 2007: 123-150.
IPIECA. “Mapping the oil and gas industry to the Sustainable Development Goals: An Atlas.” July 2017. http://www.ipieca.org/media/3093/mapping_og_to_sdg_atlas_lr_2017.pdf (accessed April 22, 2018).
Isaksson, R., and U. Steimle. “What does GRI-reporting tell us about corporate sustainability?” The TQM Journal, 2009: 168-181.
Kok, P. “A corporate social responsibility audit within a quality management framework.” Journal of Business Ethics Vol. 31 (2001): 285–291.
KPMG. “The KPMG Survey of Corporate Responsibility Reporting 2017.” The KPMG Insights. 2017. https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2017/10/kpmg-survey-of-corporate-responsibility-reporting-2017.pdf (accessed May 10, 2018).
Leszczynska, A. “Towards shareholders ’ value: an analysis of sustainability reports.” Industrial Management & Data Systems, 2012: 911-928.
Moscow Exchange. IMOEX and RTSI. 2017. https://www.moex.com/ru/index/IMOEX/constituents/ (accessed April 30, 2018).
Neste. Annual reports. March 7, 2018. https://ir-service.appspot.com/view/ahBzfmlyLXNlcnZpY2UtaHJkchsLEg5GaWxlQXR0YWNobWVudBiAgNDklbiKCAw (accessed April 30, 2018).
Osborn, D., A. Cutter, and F. Ullah. “UNIVERSAL SUSTAINABLE DEVELOPMENT GOALS: Understanding the Transformational Challenge for Developed Countries.” REPORT OF A STUDY BY STAKEHOLDER FORUM. Stakeholder Forum, 2015. 3-5.
Payne, DM, and CA Raiborn. “Sustainable development: the ethics support the economics.” Journal of Business Ethics Vol. 32 (2001): 157–168.
Sakhalin Energy. “Sustainability report 2018.” Report, 2017.
Schaltegger, S, and RL Burritt. “Corporate sustainability.” The International Yearbook of Environmental And Resource Economics 2005/2006: a Survey of Current Issues, 2005: 185–222.
Schaltegger, S, M Beckmann, and E Hansen. “Transdisciplinarity in corporate sustainability.” Mapping the field. Bus. Strateg. Environ., 2013: 219-229.
Singh, K. “Quantitative Social Research Methods.” SAGE Publications, 2007: 64.
The International Union for Conservation of Nature. “Brochures and publications: Non-IUCN brochures and materials.” IUCN. 2013. https://www.iucn.org/western-gray-whale-advisory-panel/resources/brochures-and-publications (accessed May 2, 2018).
Topple, C., E. Masli, T. Borgert, and J. Donovan. “Corporate Sustainability Assessments: MNE engagement with sustainable development and the SDGs.” EDITORIAL STATEMENT 24 (3), 2017: 361.
UN General Assembly. “Transforming our world : the 2030 Agenda for Sustainable Development.” October 21, 2015. http://www.refworld.org/docid/57b6e3e44.html (accessed April 19, 2018).
United Nations Global Compact. “UN Global Compact Guide to Corporate Sustainability.” Guide, 2014.
—. “White Paper.” June 2016. https://www.unglobalcompact.org/docs/about_the_gc/White_Paper_Principles_SDGs.pdf (accessed April 18, 2018).
van Marrewijk, M, and M Werre. “Multiple Levels of Corporate Sustainability.” Journal of Business Ethics Vol.44, no. 2 (2003): 107–119.
Vedomosti. Russian under sanctions. April 20, 2018. https://www.vedomosti.ru/economics/articles/2018/04/20/767406-kompanii-zaprosili-100-mlrd#/galleries/140737493995221/normal/2 (accessed April 29, 2018).
WCED. “World Commission on Environment and Development: Our common future.” Oxford University Press, 1987.
Wilkinson, A, MR Hill, and P Gollan. “The sustainability debate.” International Journal of Operations and Production Management Vol. 21, no. 12 (2001): 1492–1502.
Wilson, Mel. “Corporate sustainability: What is it and where does it come from?” Ivey Business Journal Vol. 67, no. 6 (2003): 1-7.
WorldAtlas. The Largest Companies In Russia By Revenue. August 1, 2017. https://www.worldatlas.com/articles/the-largest-companies-in-russia-by-revenue.html (accessed April 30, 2018).
Последние выполненные заказы
Хочешь уникальную работу?
Больше 3 000 экспертов уже готовы начать работу над твоим проектом!
4.4 (93 отзыва)
4.6 (30 отзывов)
5 (285 отзывов)
4.9 (35 отзывов)
5 (21 отзыв)
5 (188 отзывов)
5 (8 отзывов)
4.1 (20 отзывов)
5 (174 отзыва)
