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Determinants of Corporate Social Responsibility Disclosure in Latin American Companies: An Analysis of the Oil and Gas Sector
Abstract
The oil and gas sector exerts a major influence on the global economy. However, its negative impact on the environment and society has provoked increasing concerns about its activities and consumption of natural resources. Therefore, and in view of the fact that Latin America has the world's largest conventional oil reserves, the aim of this paper is to analyse the voluntary disclosure of information on the corporate social responsibility (CSR) of oil and gas companies operating in Latin America, and to study the factors that may influence the provision of this information. The results obtained show that although companies in this sector are becoming more aware of the impact of their activity, greater efforts need to be made with respect to CSR. We find that the largest, most profitable oil and gas companies tend to publish the most complete CSR reports.
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