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A critical view on the environmental disclosure: evidence of Royal/Dutch Shell oil spills in Nigeria

Conference Paper


Abstract


  • This paper examines environmental narrative disclosures from a multinational

    corporation, Royal/Dutch Shell pIc, (thereafter Shell), of oil spills in Nigeria. Shell's oil

    spill disclosure in Nigeria includes voluntary social and environmental reports. Shell has

    been operating in Nigeria for over fifty years and the majority of its reported oil spills

    occur in Niger Delta. While these oil spills are considered 'external' phenomena, Shell

    encompasses both accidental and intentional oil spills within their public discourse. As

    such, the organisation is in a position to influence discourse of 'controllable' and

    'uncontrollable' oil spills in relation to its operations in Nigeria. In other words, Shell

    interprets the nature and subsequent responsibility for what is considered an

    'environmental disaster'. The bOlmdary of responsibility and the subtle and nuanced

    meaning of controllable and uncontrollable is contestable. Accordingly, uncontrollable

    oil spills are described as the outcome of sabotage and account for 98% of reported oil

    spills. The results of this study illustrate that Shell is in a position to dominate, enter and

    shape the discourse of oil spills via corporate public discourse.

Publication Date


  • 2012

Citation


  • Pupovac, S., Kaidonis, M. A. & Moerman, L. C. (2012). A critical view on the environmental disclosure: evidence of Royal/Dutch Shell oil spills in Nigeria. 24th Asian-Pacific Conference on International Accounting Issues (p. 76). Maui, Hawaii.:

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/3171

Start Page


  • 76

Place Of Publication


  • Maui, Hawaii.

Abstract


  • This paper examines environmental narrative disclosures from a multinational

    corporation, Royal/Dutch Shell pIc, (thereafter Shell), of oil spills in Nigeria. Shell's oil

    spill disclosure in Nigeria includes voluntary social and environmental reports. Shell has

    been operating in Nigeria for over fifty years and the majority of its reported oil spills

    occur in Niger Delta. While these oil spills are considered 'external' phenomena, Shell

    encompasses both accidental and intentional oil spills within their public discourse. As

    such, the organisation is in a position to influence discourse of 'controllable' and

    'uncontrollable' oil spills in relation to its operations in Nigeria. In other words, Shell

    interprets the nature and subsequent responsibility for what is considered an

    'environmental disaster'. The bOlmdary of responsibility and the subtle and nuanced

    meaning of controllable and uncontrollable is contestable. Accordingly, uncontrollable

    oil spills are described as the outcome of sabotage and account for 98% of reported oil

    spills. The results of this study illustrate that Shell is in a position to dominate, enter and

    shape the discourse of oil spills via corporate public discourse.

Publication Date


  • 2012

Citation


  • Pupovac, S., Kaidonis, M. A. & Moerman, L. C. (2012). A critical view on the environmental disclosure: evidence of Royal/Dutch Shell oil spills in Nigeria. 24th Asian-Pacific Conference on International Accounting Issues (p. 76). Maui, Hawaii.:

Ro Metadata Url


  • http://ro.uow.edu.au/commpapers/3171

Start Page


  • 76

Place Of Publication


  • Maui, Hawaii.