Evolution Of Esg Reporting Within The Canadian Energy Industry

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dc.contributor.authorBlair, Maren
dc.date.accessioned2021-09-22T20:34:39Z
dc.date.available2021-09-22T20:34:39Z
dc.date.issued2021-08
dc.description.abstractSustainability reporting for non-financial disclosure is not new, but recently environmental, social, governance (ESG) publications have become critical to attracting investors. In particular, industry-specific disclosures on topics such as greenhouse gas (GHG) emissions have become more prevalent as environment, climate change, and social consciousness are highlighted in mainstream media. In addition, investors are calling for standardization of ESG disclosure by the Canadian energy industry. In this report, I consider the progress made in ESG framework standardization and the type and accuracy of GHG disclosures by conducting a content analysis of 26 Canadian energy company ESG reports. I find that the industry has shown an increase in its due diligence in many aspects of ESG reporting, including the disclosure of Scope 1 and 2 emissions footprints and intensities. Improvements in reporting are needed for metrics such as Scope 3 emissions, GHG quantification methodologies and data verification, and emission reduction strategies.
dc.identifier.citationBlair, M. (2021). Evolution Of Esg Reporting Within The Canadian Energy Industry (Unpublished master's project). University of Calgary, Calgary, AB.
dc.identifier.urihttp://hdl.handle.net/1880/113937
dc.identifier.urihttps://dx.doi.org/10.11575/PRISM/39254
dc.language.isoeng
dc.publisher.departmentSustainable Energy Development
dc.publisher.facultyEnvironmental Designen_US
dc.publisher.facultyGraduate Studiesen_US
dc.publisher.facultyHaskayne School of Businessen_US
dc.publisher.facultyLawen_US
dc.publisher.facultySchulich School of Engineeringen_US
dc.publisher.institutionUniversity of Calgary
dc.rightsUniversity of Calgary graduate students retain copyright ownership and moral rights for their thesis. You may use this material in any way that is permitted by the Copyright Act or through licensing that has been assigned to the document. For uses that are not allowable under copyright legislation or licensing, you are required to seek permission.
dc.titleEvolution Of Esg Reporting Within The Canadian Energy Industry
dc.typereport
thesis.degree.grantorUniversity of Calgary
thesis.degree.nameMaster of Science (MSc)
ucalgary.scholar.levelGraduateen_US
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