能源行业公司面临的社会和环境问题的挑战

Andreea I Dinu, Elena Raluca Lupu, Alina Negrus-Costin
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引用次数: 0

摘要

欧盟指令2014/95/EU要求大型公司,包括能源行业的公司,在其年度报告中披露非财务信息,如环境、社会和治理(ESG)问题。这导致许多能源公司将可持续发展和ESG报告纳入其整体公司报告。然而,遵守该指令对能源公司来说既是挑战也是机遇。本文旨在分析综合报告对欧洲能源公司价值相关性的影响。为了实现这一目标,我们分析了能源领域最重要的三家公司:哈里伯顿、斯伦贝谢和贝克休斯。在其2021年的年度报告中,每家公司都应用了欧洲指令2014/95/EU。在分析过程中,我们密切关注了有关经济、环境和社会问题的附加信息。特别注意财务资料和非财务资料之间的关系。除了目前的情况外,我们还关注并评估了以下领域的未来发展计划和愿景。由于内容分析的应用,可以使用评价矩阵对企业进行评价。因此,我们评估了报告中包含的信息,并确定了可量化的总体结果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Challenges of social and environmental issues of companies operating in the energy industry
The EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result.
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