Document Type : Original Article
Authors
1 Associate Professor of Marketing, Department of Business Administration, of Management and Accounting, Shahid Beheshti University, Tehran, Iran
2 Master of Business Administration, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
3 Phd of Business Administration, strategic managment, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran
Abstract
In the contemporary era, the concept of sustainability has gained considerable attention. The increasing emphasis on sustainability can be attributed to the imperative of achieving a balance among the environmental, social, and economic aspects of various human development activities, leading to the emergence of the concept of sustainable development. This research, utilizing the GRI 11 standard as a specific sustainability reporting standard in the oil and gas industry, considers Sustainable Development Goals (SDGS) as valid indicators and evaluates their attention in the Iranian oil and gas industry. For this purpose, companies listed on the stock exchanges, involved in industries related to oil and gas, were selected as samples for study. The necessary research data were obtained through the analysis of integrated reports (board of directors’ reports) published by the studied companies and were used to achieve the research objective .The results of this research, categorized as problem-solving, utilizing an inductive-deductive strategy and a mixed method, reveal a score of 35.8% as the average rating for SDGs concerning their attention in the Iranian oil and gas industry. According to the obtained results, the Iranian oil and gas industry show the highest attention to goals related to the social dimension of sustainable development (average score: 26.4%), followed by economic dimensions (average score: 21.1%), and finally, environmental dimensions (average score: 20.6%) receive comparatively less attention.
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