Making the 'People' Content of Sustainability Reports Work –The Case of the Nigerian Oil Majors

摘要

This article uses the example of the 'people' or workforcecontent of the 2009 sustainability reports of four of theinternational oil majors operating in Nigeria – Shell, Eni,Chevron and ExxonMobil – to demonstrate some of thechallenges posed by the paradox of voluntaryconformance with the global reporting frameworks in theirsustainability reporting. Amongst these challenges is thefudging effect of the inconsistency in the application of aworkforce performance of the G3 framework and itsconsequence for a transparent reporting of key indicatorsconcerning the global workforce, inclusive of those of thesupply chains. The G3 is the reporting frameworkdeveloped by the Global Reporting Initiative (GRI). Thisbecomes poignant in view of the well-known fact thathuman capital and related social factors have enjoyedonly grudging attention in the emerging focus onsustainability risk issues (Bernstein A. et al, 2009, 2).Besides that and in the specific case of Nigeria, are thenear perennial labour crises in the Nigerian industry dueto allegation of unethical labour practices. The articleconcludes by drawing out lessons for all threeconstituencies – (1) reporting standard setters which mustnow clarify their 'people' reporting requirements to elicitmaterial and transparent information on the globalworkforce, (2) local stakeholders and the civil society whomust adopt the new tool of reporting engagement besidesthe traditional strike action and (3 reporting organisationswhich must move towards a more result-orientedconformance with reporting frameworks.