气候变化领域集成服务门户(CCPortal): Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning

CCPortal

DOI	10.1002/csr.2760
	Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning
	Berredo, Paula Danyelle; dos Santos, Odilanei Morais; Abdo, Hafez; Macedo, Marcelo Alvaro da Silva; Losekann, Luciano Dias
发表日期	2024
ISSN	1535-3958
EISSN	1535-3966
英文摘要	Based on the greenwashing approach in line with legitimacy theory, we examine first whether the strategic positioning of key oil companies is addressed by their disclosed commitments in their corporate reports and, second, whether the disclosures made by oil companies in relation to energy transition reflect their behavior. We use an ordinal logistic regression model in a sample of 38 oil companies, our findings suggest that the lower the investment in oil and gas exploration and production, and the smaller the variation in the volume of hydrocarbon reserves, the more likely a company narrates a strong commitment to the energy transition. Also, we consider that investments in fossil fuels need to be reduced significantly to accelerate the transition to cleaner and sustainable energy sources, and it is vital to observe the alignment of disclosed commitments by companies to the transition and their behavior, avoiding the accusation of greenwashing practices.
英文关键词	climate change; energy transition; greenwashing; net zero; oil companies; Paris Agreement
语种	英语
WOS研究方向	Business & Economics ; Environmental Sciences & Ecology
WOS类目	Business ; Environmental Studies ; Management
WOS记录号	WOS:001174036200001
来源期刊	CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT
文献类型	期刊论文
条目标识符	http://gcip.llas.ac.cn/handle/2XKMVOVA/291818
作者单位	Universidade Federal do Rio de Janeiro; University of Nottingham; Universidade Federal Fluminense; Universidade Federal do Rio de Janeiro
推荐引用方式 GB/T 7714	Berredo, Paula Danyelle,dos Santos, Odilanei Morais,Abdo, Hafez,et al. Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning[J],2024.
APA	Berredo, Paula Danyelle,dos Santos, Odilanei Morais,Abdo, Hafez,Macedo, Marcelo Alvaro da Silva,&Losekann, Luciano Dias.(2024).Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning.CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT.
MLA	Berredo, Paula Danyelle,et al."Energy transition: Assessing oil companies' compliance with their disclosed environmental strategic positioning".CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT (2024).