{"id":"https://openalex.org/W2116797670","doi":null,"title":"Oil company annual report disclosure responses to the 2010 Gulf of Mexico oil spill","display_name":"Oil company annual report disclosure responses to the 2010 Gulf of Mexico oil spill","publication_year":2012,"publication_date":"2012-01-01","ids":{"openalex":"https://openalex.org/W2116797670","mag":"2116797670"},"language":"en","primary_location":{"id":"pmh:oai:researchcommons.waikato.ac.nz:10289/6730","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10289/6730","pdf_url":"https://hdl.handle.net/10289/6730","source":{"id":"https://openalex.org/S4306400944","display_name":"Research Commons (University of Waikato)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I52179390","host_organization_name":"University of Waikato","host_organization_lineage":["https://openalex.org/I52179390"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},"volume":null,"type":"article","indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://hdl.handle.net/10289/6730","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5026484305","display_name":"Kimberley Summerhays","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I52179390","display_name":"University of Waikato","ror":"https://ror.org/013fsnh78","country_code":"NZ","type":"education","lineage":["https://openalex.org/I52179390"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Kimberley Summerhays","raw_affiliation_strings":["UNIVERSITY OF WAIKATO,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UNIVERSITY OF WAIKATO,","institution_ids":["https://openalex.org/I52179390"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5069732179","display_name":"Charl de Villiers","orcid":"https://orcid.org/0000-0002-0715-8957","observed_orcids":["https://orcid.org/0000-0002-0715-8957"]},"institutions":[{"id":"https://openalex.org/I154130895","display_name":"University of Auckland","ror":"https://ror.org/03b94tp07","country_code":"NZ","type":"education","lineage":["https://openalex.org/I154130895"]}],"countries":["NZ"],"is_corresponding":false,"raw_author_name":"Charl de Villiers","raw_affiliation_strings":["The University of Auckland"],"raw_orcid":"https://orcid.org/0000-0002-0715-8957","affiliations":[{"raw_affiliation_string":"The University of Auckland","institution_ids":["https://openalex.org/I154130895"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.5136,"has_fulltext":true,"cited_by_count":40,"citation_normalized_percentile":{"value":0.97400405,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":"18","issue":"2","first_page":"103","last_page":"130"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9932000041007996,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11121","display_name":"Public Relations and Crisis Communication","score":0.003700000001117587,"subfield":{"id":"https://openalex.org/subfields/3315","display_name":"Communication"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0010000000474974513,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/annual-report-disclosure","display_name":"annual report disclosure","score":0.7670000195503235},{"id":"https://openalex.org/keywords/environmental-disclosure","display_name":"environmental disclosure","score":0.7229999899864197},{"id":"https://openalex.org/keywords/oil-companies","display_name":"oil companies","score":0.7689999938011169},{"id":"https://openalex.org/keywords/disclosure-strategies","display_name":"disclosure strategies","score":0.6610000133514404},{"id":"https://openalex.org/keywords/bp","display_name":"BP","score":0.8920000195503235},{"id":"https://openalex.org/keywords/remedial-measures","display_name":"remedial measures","score":0.6990000009536743},{"id":"https://openalex.org/keywords/litigation-risk","display_name":"litigation risk","score":0.6620000004768372},{"id":"https://openalex.org/keywords/corporate-disclosure","display_name":"corporate disclosure","score":0.34200000762939453}],"concepts":[{"id":"https://openalex.org/C2985668151","wikidata":"https://www.wikidata.org/wiki/Q220187","display_name":"Oil spill","level":2,"score":0.7543258666992188},{"id":"https://openalex.org/C2779913896","wikidata":"https://www.wikidata.org/wiki/Q7063001","display_name":"Notice","level":2,"score":0.6449676752090454},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5974971055984497},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.5952207446098328},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.569402813911438},{"id":"https://openalex.org/C100207952","wikidata":"https://www.wikidata.org/wiki/Q7311597","display_name":"Remedial education","level":2,"score":0.5333910584449768},{"id":"https://openalex.org/C83645499","wikidata":"https://www.wikidata.org/wiki/Q285466","display_name":"Punitive damages","level":2,"score":0.4120039939880371},{"id":"https://openalex.org/C39432304","wikidata":"https://www.wikidata.org/wiki/Q188847","display_name":"Environmental science","level":0,"score":0.195363849401474},{"id":"https://openalex.org/C526734887","wikidata":"https://www.wikidata.org/wiki/Q832237","display_name":"Environmental protection","level":1,"score":0.1736416518688202},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.15339738130569458},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10043883323669434}],"mesh":[],"locations_count":3,"locations":[{"id":"pmh:oai:researchcommons.waikato.ac.nz:10289/6730","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10289/6730","pdf_url":"https://hdl.handle.net/10289/6730","source":{"id":"https://openalex.org/S4306400944","display_name":"Research Commons (University of Waikato)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I52179390","host_organization_name":"University of Waikato","host_organization_lineage":["https://openalex.org/I52179390"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},{"id":"pmh:oai:CiteSeerX.psu:10.1.1.842.6454","doi":null,"is_oa":false,"landing_page_url":"http://citeseerx.ist.psu.edu/viewdoc/summary?doi=10.1.1.842.6454","pdf_url":null,"source":null,"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"http://researchcommons.waikato.ac.nz/bitstream/handle/10289/6730/Summerhays_de%20Villiers%202012%20APCEA%2018%282%29.pdf%3Bjsessionid%3D666D899D8D3DCC82D4312630CE9C3BFF?sequence%3D1","raw_type":"text"},{"id":"mag:2116797670","doi":null,"is_oa":true,"landing_page_url":"https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2158450_code1894527.pdf?abstractid=2158450&mirid=1","pdf_url":null,"source":{"id":"https://openalex.org/S4210172589","display_name":"SSRN Electronic Journal","issn_l":"1556-5068","issn":["1556-5068"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I1318003438","host_organization_name":"RELX Group (Netherlands)","host_organization_lineage":["https://openalex.org/I1318003438"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"SSRN Electronic Journal","raw_type":null}],"best_oa_location":{"id":"pmh:oai:researchcommons.waikato.ac.nz:10289/6730","doi":null,"is_oa":true,"landing_page_url":"https://hdl.handle.net/10289/6730","pdf_url":"https://hdl.handle.net/10289/6730","source":{"id":"https://openalex.org/S4306400944","display_name":"Research Commons (University of Waikato)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I52179390","host_organization_name":"University of Waikato","host_organization_lineage":["https://openalex.org/I52179390"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"Journal Article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2116797670.pdf","grobid_xml":"https://content.openalex.org/works/W2116797670.grobid-xml"},"referenced_works_count":44,"referenced_works":["https://openalex.org/W198518151","https://openalex.org/W323644375","https://openalex.org/W600084511","https://openalex.org/W600306336","https://openalex.org/W1509139032","https://openalex.org/W1556481782","https://openalex.org/W1558717801","https://openalex.org/W1559042489","https://openalex.org/W1905298264","https://openalex.org/W1968573787","https://openalex.org/W1974000827","https://openalex.org/W1976353381","https://openalex.org/W1979009082","https://openalex.org/W1979011661","https://openalex.org/W1981165148","https://openalex.org/W1986978939","https://openalex.org/W1990021135","https://openalex.org/W1993195742","https://openalex.org/W1994045858","https://openalex.org/W1995073561","https://openalex.org/W2003439254","https://openalex.org/W2012752879","https://openalex.org/W2013387701","https://openalex.org/W2016264827","https://openalex.org/W2017418322","https://openalex.org/W2020840202","https://openalex.org/W2053272622","https://openalex.org/W2055013323","https://openalex.org/W2061836752","https://openalex.org/W2068083767","https://openalex.org/W2068155429","https://openalex.org/W2106020698","https://openalex.org/W2115451547","https://openalex.org/W2146316216","https://openalex.org/W2146637469","https://openalex.org/W2154419201","https://openalex.org/W2156536580","https://openalex.org/W2162412465","https://openalex.org/W2299887246","https://openalex.org/W2328834309","https://openalex.org/W2493101627","https://openalex.org/W2893897527","https://openalex.org/W2922481178","https://openalex.org/W2956015089"],"related_works":["https://openalex.org/W2610093910","https://openalex.org/W6980290809","https://openalex.org/W204582610","https://openalex.org/W7111393105","https://openalex.org/W2016264827","https://openalex.org/W7125830911","https://openalex.org/W7218240777","https://openalex.org/W1585310031","https://openalex.org/W1994045858","https://openalex.org/W2085667610"],"abstract_inverted_index":{"This":[0],"paper":[1],"analyses":[2],"the":[3,8,17,35,52,84,88,108,115,135],"annual":[4,109],"report":[5,110],"disclosures":[6,29,47,98],"of":[7,20,54,64,77,87,96,107,121,124,137],"other":[9],"six":[10],"largest":[11],"oil":[12,22,36],"companies":[13,39],"in":[14,28,104,134],"reaction":[15],"to":[16,34,83,128],"2010":[18],"Gulf":[19],"Mexico":[21],"spill.":[23,37],"It":[24,50,90],"focusses":[25],"on":[26,114],"changes":[27],"that":[30,93,117,141],"can":[31,144],"be":[32,145],"ascribed":[33],"The":[38],"all":[40,118],"increased":[41],"their":[42,122],"environmental":[43,138,154],"disclosures,":[44],"with":[45,74],"positive":[46],"increasing":[48],"most.":[49],"shows":[51],"use":[53],"an":[55,112,132],"image":[56],"enhancement":[57],"disclosure":[58,66,79],"strategy":[59,95],"and":[60,140],"a":[61,75],"(partial)":[62],"disclaiming":[63],"responsibility":[65],"strategy,":[67,80],"but":[68],"do":[69],"not":[70],"find":[71],"evidence":[72],"consistent":[73],"deflection":[76],"attention":[78],"probably":[81],"due":[82],"high":[85],"profile":[86],"incident.":[89],"is":[91],"found":[92],"BP\u2019s":[94],"repeating":[97],"about":[99],"remedial":[100],"activities":[101],"several":[102],"times":[103],"different":[105],"parts":[106],"ensures:":[111],"emphasis":[113],"positive,":[116],"stakeholders":[119],"regardless":[120],"area":[123],"focus":[125],"are":[126],"likely":[127],"notice":[129],"this":[130],"disclosure,":[131,139],"increase":[133],"volume":[136],"less":[142],"detail":[143],"disclosed,":[146],"reducing":[147],"litigation-related":[148],"risks.":[149],"Key":[150],"words":[151],"Environmental":[152],"accounting,":[153],"reporting,":[155],"legitimacy":[156],"theory,":[157]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":4},{"year":2018,"cited_by_count":5},{"year":2017,"cited_by_count":2},{"year":2016,"cited_by_count":5},{"year":2015,"cited_by_count":5},{"year":2014,"cited_by_count":4},{"year":2013,"cited_by_count":1}],"updated_date":"2026-10-01T08:54:57.152042","created_date":"2016-06-24T00:00:00"}