Constant ethical challenge of ESG eporting in oil and gas industry
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F62156489%3A43310%2F24%3A43925834" target="_blank" >RIV/62156489:43310/24:43925834 - isvavai.cz</a>
Result on the web
<a href="https://4ab039238f.clvaw-cdnwnd.com/86dee696f396962ce1759356ee8577e1/200001093-d7f45d7f47/Conference_2024-5.pdf?ph=4ab039238f" target="_blank" >https://4ab039238f.clvaw-cdnwnd.com/86dee696f396962ce1759356ee8577e1/200001093-d7f45d7f47/Conference_2024-5.pdf?ph=4ab039238f</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
Constant ethical challenge of ESG eporting in oil and gas industry
Original language description
The article focuses on the methodology of non-financial reporting Environment, Social and Governance (ESG), which is becoming mandatory for companies in the EU. The authors examined the recent status of voluntary ESG reporting with investor interest in a selected industry sector. The research investigated whether, in a pre-mandatory voluntary reporting period, investor interest in ESG was evident in the global oil and gas industry. The authors researched ESG reporting by MSCI and investment grade ratings by Fitch from 2020-2022. Data for the research was collected from 32 global corporations that are considered major ethical risk areas with respect to sustainability. A regression linear analysis method was used to determine the stated objective. The research results showed a small statistical relationship between ESG and credit rating. The research was interpreted in theoretical terms as a constant ethical challenge.
Czech name
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Czech description
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Classification
Type
D - Article in proceedings
CEP classification
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OECD FORD branch
60301 - Philosophy, History and Philosophy of science and technology
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2024
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Article name in the collection
European Forum of Entrepreneurship 2024: Proceedings of the 17th International Scientific Conference
ISBN
978-80-87325-72-8
ISSN
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e-ISSN
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Number of pages
11
Pages from-to
39-49
Publisher name
Newton College a.s.
Place of publication
Praha
Event location
Praha
Event date
Mar 19, 2024
Type of event by nationality
EUR - Evropská akce
UT code for WoS article
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