向净零排放过渡:评估在英国运营的石油和天然气公司对资产减值、减记和持续经营的影响

IF 8.6 1区 环境科学与生态学 Q1 ENVIRONMENTAL SCIENCES
Hafez Abdo , Duncan Angwin , Hakim Ben Othman , Freeman Brobbey Owusu
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引用次数: 0

摘要

2019年6月,英国政府制定了到2050年实现净零排放的目标。这将直接影响英国的石油和天然气行业。本研究报告了主要油气专业人士对英国油气行业向净零转型对减值、价值、减记和持续经营的影响的看法,以及所需的净零相关披露。数据通过22次访谈、对访谈问题的两次书面回复以及油气公司在其年度报告中披露的信息收集。我们使用保守主义和利益相关者理论来告知我们的结果。我们的研究结果证实,向净零的过渡将对减值、资产减记以及几家石油和天然气公司的价值和持续经营产生严重影响。然而,这些影响在整个行业中不会平均下降,因此利益相关者可能会受到不同的影响。首先,我们的研究结果有助于讨论向净零排放过渡对石油和天然气公司关键会计指标的影响;其次,我们确定了这些公司及其利益相关者向净零排放过渡的相关风险,并对在英国运营的风险石油和天然气公司进行了分类;第三,我们提供了一系列受访者认为必要的披露项目。我们指定的披露项目可以补充气候相关财务披露工作组(TCFD)和过渡计划工作组(TPT)的披露项目。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Transitioning to net Zero: Assessing the impacts on asset impairment, write-downs and the going concern of oil and gas companies operating in the UK
In June 2019, the UK government legislated a net zero target by 2050. This will directly impact the UK oil and gas industry. This study reports perceptions of key oil and gas professionals regarding the impact of transitioning to net zero on impairment, values, write-downs, and going concern in the UK oil and gas industry, as well as required net-zero-related disclosures. Data were collected through 22 interviews, two written responses to our interview questions, and disclosures made by oil and gas companies in their annual reports. We use conservatism and stakeholder theory to inform our results. Our findings confirm there will be serious impacts of the transition to net zero on impairments, asset write-downs, and on the value and going concern of several oil and gas companies. However, these impacts will not fall equally across the industry, and it is likely therefore that stakeholders will be affected differently. Our results contribute, first, to the debate on the impacts of the transition to net zero on key accounting measures of oil and gas companies; second, we identify risks associated with the transition to net zero for these companies and their stakeholders, and we classify the at-risk oil and gas companies operating in the UK; third, we present a collection of disclosure items deemed necessary by our interviewees. Our specified disclosure items may complement those of the Task Force on Climate-related Financial Disclosures (TCFD) and the Transition Plan Taskforce (TPT).
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来源期刊
Global Environmental Change
Global Environmental Change 环境科学-环境科学
CiteScore
18.20
自引率
2.20%
发文量
146
审稿时长
12 months
期刊介绍: Global Environmental Change is a prestigious international journal that publishes articles of high quality, both theoretically and empirically rigorous. The journal aims to contribute to the understanding of global environmental change from the perspectives of human and policy dimensions. Specifically, it considers global environmental change as the result of processes occurring at the local level, but with wide-ranging impacts on various spatial, temporal, and socio-political scales. In terms of content, the journal seeks articles with a strong social science component. This includes research that examines the societal drivers and consequences of environmental change, as well as social and policy processes that aim to address these challenges. While the journal covers a broad range of topics, including biodiversity and ecosystem services, climate, coasts, food systems, land use and land cover, oceans, urban areas, and water resources, it also welcomes contributions that investigate the drivers, consequences, and management of other areas affected by environmental change. Overall, Global Environmental Change encourages research that deepens our understanding of the complex interactions between human activities and the environment, with the goal of informing policy and decision-making.
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