学位论文详细信息
Corporate Social Responsibility Performance and Transparency in Canada’s Natural Resource Sector
Corporate Social Responsibility;Corporate Transparency;Natural Resources Sector
Billedeau, David Benjaminadvisor:Weber, Olaf ; advisor:Whiteside, Heather ; affiliation1:Faculty of Arts ; Whiteside, Heather ; Weber, Olaf ;
University of Waterloo
关键词: Corporate Transparency;    Master Thesis;    Corporate Social Responsibility;    Natural Resources Sector;   
Others  :  https://uwspace.uwaterloo.ca/bitstream/10012/14897/5/Billedeau_David.pdf
瑞士|英语
来源: UWSPACE Waterloo Institutional Repository
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【 摘 要 】

This study assesses levels of corporate social responsibility and transparency in reporting within Canada’s natural resources sector. The annual reports of the top listed companies (by market capitalization) on the Toronto Stock Exchange are examined for select sustainability key performance indicators. In all, the annual reports of 49 mining companies, 25 oil and gas companies, and 20 utilities and pipeline companies were examined to extract information on: labour; finance; social investment; environment; and, corporate governance. Despite the Government of Canada’s introduction of a Federal Sustainable Development Strategy, the country is still dependent on natural resource extraction and export for its economic prosperity. Therefore, it is important to understand the broader impact of these operations—as well as the level of transparency these companies are providing to the Canadian public. This research strives to answer four questions concerning the sustainability performance and transparency of major Canadian companies: 1.Are companies operating in Canada’s natural resources sector providing an acceptable degree of transparency to the public? 2.What policy recommendations can be adopted to ensure greater transparency in operations?3.What are the major areas of concern in CSR performance? 4.Are companies within the natural resources sector aligning with best CSR practices?Data collection and analysis reveals a significant lack of reporting on select key performance indicators, as well as considerably poor sustainability performance in some measures—a deviance that is considered outside of the values signaled by the Government of Canada.

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