| dc.description.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. | en_US |
