Abstract
The objective of the paper consists in determining the level of awareness towards sustainability and ecological issues for Russian and Romanian oil and gas multinational companies (MNCs). Thus, we employed a qualitative approach on the issue, both by investigating the information disclosed in sustainability and/or CSR reports from a sample of Russian and Romanian corporations and by keeping trace of the adequacy of their reporting practice with the Global Reporting Initiative (GRI) standards. Our results substantiate that large South-Eastern corporations form resource-based sectors have initiated, over the last few years, coherent programs in terms of environmental reporting, which were designed to catch up with their western rivals.
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