Linking the United Nations Sustainable Development Goals to Local Content in the Annual Integrated Reporting of Oil and Gas Companies: A Directed Qualitative Content Analysis of 210 Reports across Seven Regions, 2015-2024
Zeyad Al Muhtaseb
🤖 gxceed AI 要約
日本語
本データセットは、石油ガス企業の年次統合報告書におけるSDGsとローカルコンテンツの関連を分析した質的コンテンツ分析の結果である。2015年から2024年までの7地域21社の210報告書を対象に、9言語の辞書を用いて文単位でコーディングし、SDGsとローカルコンテンツの共起頻度を集計した。データは記述統計と共起表として提供され、因果関係ではなくテキスト上の関連を示す。
English
This dataset presents a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals (SDGs) to local content in their annual integrated reports. Using nine trilingual keyword dictionaries, 210 reports from 21 companies across seven regions (2015-2024) were coded sentence by sentence. The data provide descriptive counts and co-occurrences of SDG and local content tags, indicating textual association rather than intent or causation.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業の統合報告書においてもSDGsへの言及が増加しているが、特に石油ガス業界におけるローカルコンテンツとの関連付けは、日本のエネルギー政策や地域貢献の文脈で参考になる。本データセットはSSBJや有報でのSDGs開示の質的改善に示唆を与える。
In the global GX context
This dataset contributes to global ESG disclosure scholarship by providing a structured, cross-regional analysis of SDG-local content linkages in oil and gas reporting. It offers a replicable methodology for other sectors and regions, and can inform TCFD/ISSB reporting frameworks that increasingly reference SDGs and stakeholder engagement.
👥 読者別の含意
🔬研究者:This dataset provides a rich, coded corpus for further quantitative or qualitative analysis of SDG disclosure practices and their determinants in the oil and gas industry.
🏢実務担当者:Corporate sustainability teams can use the keyword dictionaries and coding framework to benchmark their own SDG-local content reporting against industry peers across regions.
🏛政策担当者:Regulators and standard-setters can leverage the descriptive findings to assess how SDGs are operationalized in local content narratives, informing disclosure guidance.
📄 Abstract（原文）
This dataset shows a directed qualitative content analysis of how oil and gas companies link the UN Sustainable Development Goals to local content in their annual integrated reporting. Using MAXQDA and nine trilingual keyword dictionaries, 210 reports were coded sentence by sentence for SDG, local content, and oil and gas references; an SDG and a local content tag in the same sentence counts as a linkage. The data are descriptive counts and co-occurrences (textual association, not intent or causation) covering 21 companies across seven regions and three revenue tiers, 2015 to 2024. The deposit holds the coded data, dictionaries, document variables, analysis scripts, result tables and figures, a validation sheet, a codebook, and the 210 source reports.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.5683/sp4/z4tunpfirst seen 2026-07-18 06:30:52
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。