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Corporate disclosures: Royal/Dutch Shell oil spills in Nigeria

Conference Paper


Abstract


  • Purpose

    This paper analyses corporate disclosures of a Multinational (MNC) corporation Royal/Dutch Shell in the context of a developing country Nigeria.

    Design/methodology

    /approach

    Adopts a social constructionist approach of Royal/Dutch Shell’s public discourse including: sustainability reports and annual reports over a period of ten years. In addition, a response letter (2010) to a major shareholder is also analysed. Fairclough’s (1989, 1993 and 1995) Critical Discourse Analysis (CDA) is the main method used to analyse this data.

    Findings

    The key finding of this study illustrates that Shell’s disclosures practices differ according to the category of identified oil spills. The results of this study are particularly important for corporate disclosures in developing countries.

    Originality/value

    This paper contributes to the limited literature on the corporate disclosures of MNC operating in developing countries.

Publication Date


  • 2011

Citation


  • Pupovac, S., Kaidonis, M. & Moerman, L. C. (2011). Corporate disclosures: Royal/Dutch Shell oil spills in Nigeria. CSEAR 2011: 10th Australasian Conference on Social and Environmental Accounting Research (pp. 1-1). Launceston, Tasmania: University of Tasmania.

Start Page


  • 1

End Page


  • 1

Place Of Publication


  • Launceston, Tasmania

Abstract


  • Purpose

    This paper analyses corporate disclosures of a Multinational (MNC) corporation Royal/Dutch Shell in the context of a developing country Nigeria.

    Design/methodology

    /approach

    Adopts a social constructionist approach of Royal/Dutch Shell’s public discourse including: sustainability reports and annual reports over a period of ten years. In addition, a response letter (2010) to a major shareholder is also analysed. Fairclough’s (1989, 1993 and 1995) Critical Discourse Analysis (CDA) is the main method used to analyse this data.

    Findings

    The key finding of this study illustrates that Shell’s disclosures practices differ according to the category of identified oil spills. The results of this study are particularly important for corporate disclosures in developing countries.

    Originality/value

    This paper contributes to the limited literature on the corporate disclosures of MNC operating in developing countries.

Publication Date


  • 2011

Citation


  • Pupovac, S., Kaidonis, M. & Moerman, L. C. (2011). Corporate disclosures: Royal/Dutch Shell oil spills in Nigeria. CSEAR 2011: 10th Australasian Conference on Social and Environmental Accounting Research (pp. 1-1). Launceston, Tasmania: University of Tasmania.

Start Page


  • 1

End Page


  • 1

Place Of Publication


  • Launceston, Tasmania