OBJECTIVES :There are four different reporting guidelines that could be used by Canadian upstream petroleum companies in the preparation of sustainability reports.
These four guidelines are:
•Enhanced Business Reporting Framework (EBR)
• Global Reporting Initiative Guidelines (GRI)
• Sustainability Reporting Guidelines by International Petroleum Industry Environmental Conservation Association (IPIECA) and American Petroleum Institute (API)
• Stewardship Benchmarking Guide produced by the Canadian Association of Petroleum Producers (CAPP).
The current research compares these guidelines and attempts to determine what obstacles they present, if any, for both preparers and users of sustainability reports. We present recommendations for streamlining the reporting process and making it easier to access sustainability information for use in decision making.
Please visit the published report at:http://www.iseee.ca/iseee/files/iseee/ABEnergyFutures-09.pdf
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