EQUAL OPPORTUNITY PROTECTIONS AS PART OF CORPORATE SOCIAL RESPONSIBILITY BY COMPANIES IN THE ENERGY SECTOR

摘要

Corporate reporting in the past focused primarily on financial matters with little concern for reporting about environmental or social issues. In recent years, environmental and social issues have become more prominent factors in the decision-making process of many investors. As corporations have become sensitive to these issues, they have broadened their reporting base to include environmental and social issues in a form of reporting that is often referred to as corporate social reporting (CSR). In fact, many corporations now issue separate CSR reports. These reports are not uniformly titled, but common titles include "Corporate Social Responsibility Report," "Social Responsibility Report," "Corporate Citizenship Report," and "Corporate Sustainability Report." Though CSR reporting is still in its infancy, it seems destined to become a key part of the overall accounting reporting framework (Tschopp and Huefner (2015).