1. Sustainability reporting pathway – Is it a true reflection of organisational safety culture: Insights from oil and gas and process sector of India.
- Author
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Pati, Sutapa
- Subjects
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SUSTAINABLE development reporting , *CORPORATE culture , *GAS industry , *PERFORMANCE standards , *CULTURE - Abstract
Sustainability reporting across companies continues to be diverse, with many variations on the specific dimensions that companies may choose to report under the voluntary reporting standards. A standardized pathway for safety related information is built with special relevance for India and its suitability to reflect organizational safety culture explored through a review of ten oil and gas and process sector companies. The review attempts to find a balance between priority accorded to safety and safety performance indicators across organizations through a multi-dimensional index encompassing management commitment and operational performance standards. Organizations are classified across three levels of safety culture reporting: high, medium and low. The findings show that sustainability reporting across the multi-dimensional index is at best inconsistent across the selected organizations. This illustrates the need for companies to adopt comprehensive and standardized reporting before sustainability reporting may function accurately as a pathway for understanding an organization's safety information system, and, as a reflection of organizational safety culture. [ABSTRACT FROM AUTHOR]
- Published
- 2023
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