Purpose – The purpose of this paper is to assess the sustainability reporting practices of oil and gas (O&G) companies and the integration of sustainability in the management of their supply chain. Design/methodology/approach – A content analysis of sustainability report of 30 companies was conducted based on the Pacific Sustainability Index that contains 21 topics on social and environmental reporting. An analysis was also conducted on supply chain management (SCM) topics related to supplier management, product stewardship and logistics management. Findings – There is inconsistency in the sustainability reporting practices among the O&G companies studied. While 63 percent of the companies expressed higher environmental intent compared to social intent, their reporting of environmental performance is lagging behind social performance reporting. There is also a lack of supply chain indicators in the sustainability reporting guidelines. This affects the companies ability to report their supply chain practices objectively. Practical implications – The findings of this study can be used as a guideline to improve the sustainability reporting practices and to identify relevant supply chain indicators that can be incorporated in a sustainability reporting index. Originality/value – There is a lack of research on sustainability reporting practices in the O&G industry context, especially in terms of SCM. Previous studies focussed on companies in specific countries and/or do not incorporate all sustainability dimensions, namely, economic, environmental and social factor. We think that this is the first comprehensive study on the sustainability reporting practices and the integration of sustainability in SCM in the O&G industry.
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Reason’s typology of safety culture (i.e. Just, Informative, Learning, Flexible and Reporting cultures) is widely used in the industry and academia. Through literature review we developed a framework including 36 markers that reflect the operationalization of Reason’s sub-cultures and general organizational prerequisites. We used the framework to assess to what extent safety culture development guidelines of seven industry sectors (i.e. aviation, railway, oil and gas, nuclear, healthcare, defense and maritime) incorporate academic references, and are similar to each other. Gap analysis and statistics showed that the guidelines include 53–69 % of the safety culture markers, with significant differences across subcultures and industry sectors. The results suggested that there is a gap between the industry guidelines and literature, as well as variant approaches to safety culture across the industry. The framework suggested in the study might be used as reference for completing existing safety culture development plans and constructing safety culture assessment instruments.
The following guidelines address issues related specifically to sign language tests and testing of children since most of the existing guidelines focus on tests for adult learners. Links are provided to existing guidelines for test development, such as from the International Testing Commission (ITC), or the European Association of Language Testing and Assessment (EALTA), which include more general, construct-independent issues on (language) tests to provide additional/in-depth information. The guidelines stated here serve as a point of reference to develop, evaluate, and use tests, both for children or adult learners of a sign language. To investigate specific topics more in-depth, we recommend using existing guidelines (see Additional resources and guidelines for (language) test development) or refer to publications on sign language test development and adaptation (see Selected references
The project is a field study for several diverse hotel chains, including individual properties operated under the Marriott brand, Postillion Hotels. Each brand has unique values, missions, and visions. Therefore, this integration will lead to the development of company-specific sustainability strategies and processes. The study will use the model of levers of control to provide such tailor-made solutions and determine if a generic approach can be developed to match a corporate sustainability strategy with a corporate strategy and develop a supporting management control system for operationalizing the sustainability strategy. Research question: How can a hotel brand formulate and implement a sustainability strategy with a supporting management control system that not only complies with the new CSRD (Corporate Sustainability Reporting Directive) legislation but also emphasizes the creation of substantial value in financial and ESG (Environmental, Social, and Governance) aspects, based on double materiality, in line with the organization's corporate values and beliefs? Objective The aim is to develop a validated method, including tools, that hotels can use to create a sustainability strategy in line with the CSRD guidelines. This strategy should create value for the organization, the environment, and society, while aligning with the hotel's values and beliefs. Merely being compliant with the CSRD is not enough for hotels. Instead, they should view the implementation of the CSRD as an opportunity to stand out in terms of sustainability. By creating value in areas such as environment, safety, and governance, or through the six capitals (financial, manufactured, intellectual, human, social and relationship, and natural) that align with the UN-SDGs, and explicitly taking both an inside-out and an outside in perspective (double materiality), hotels can significantly enhance their sustainability reputation.
