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How, why and to what extent are sustainability disclosures produced in the Norwegian O&G offshore supply companies?

Kuznetsov, Evgeny; Melkonyan, Alexander
Master thesis
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URI
http://hdl.handle.net/11250/140989
Date
2010
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  • Masteroppgaver i Sustainable management [16]
Abstract
This research paper makes an atternpt to find out the answers to questions of the extent, reasons

and mechanisms of 'sustainability disclosures production in Norway within the O&G offshore

supply companies, the cluster of the Norwegian Shipowners Association. The problem of

sustainability disclosures and accountability of business seems interesting for the detail ed

exploration, taking into account the specific contextual peculiarities of the chosen industry.

Nowadays the issues of sustainable management and the disclosure sustainability data on the

special indicators are considered as quite new dimensions in the process of managing an

industrial organization. The O&G industry and its offshore supply cluster in Norway have

always been under the widespread attention of different interested groups of society; that is why

the issue of sustainability disclosures as a tool to reduce uncertainties between business and

society is worth being analyzed in-depth.

In order to answer the research question we have accomplished the following tasks. At first, we

have represented the operationalization of the central concepts in our work - 'sustainability' and

'sustainability disclosures' from both theoretical and practical points of view. The tas k of

defining the extent to which the Norwegian offshore supply companies produce sustainability

disclosures has been carried out through a survey of the list of companies, which has shown the

distribution of standards and guidelines applied to produce such disclosures basing on the

commitment to the national and international legislation and the voluntaryapproaches. The tasks

of reasons and mechanisms of sustainability disclosures have being done through the analysis of

case studies of two offshore suppliers - Acergy and Technip Norge, which understand and

disclose data on sustainability in their own different ways.

The results of our research have shown that the sustainability concept of sustainability is

operationalized through the lens of 'project engineering' context of the O&G offshore supply

operations. The main accent is made on the strategic objectives of quality, health, safety,

environment and security within the engineering daily routines in the offshore. The motivation

for the regular production of sustainability disclosures bases on the pressure of the most crucial

stakeholder groups: the national government, clients, and the employees unions, every of which

has the particular data expectations. The mechanisms of sustainability disclosures are

characterized by the domination of internal procedural standards and the data disclosure only to

particular stakeholders. The framework of international sustainability reporting standards

application is represented weak in the offshore supply cluster, but has a potential for

development.
Description
Masteroppgave i Sustainable management - Høgskolen i Bodø, 2010
Publisher
Høgskolen i Bodø

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