Environmental policy and CSR in petroleum refining companies in Greece: Content and global reporting initiative (GRI) analysis

Abstract

The environmental policy and Corporate Social Responsibility (CSR) are two notions of high importance for enterprises and nations. Numerous pages have been written about the environmental policy of companies in their CSR reports. Whether it concerns to raise environmental awareness among their employees or local communities or to give in detail their environmental footprint at the end of the story, it is about giving proofs of their environmental policy. Climate change is among the topics of CSR reports and is under examination in this paper. A case study analysis will be applied in order to present how climate change is interpreted in the CSR reports of Greek companies from the petroleum refining industry. © World Scientific Publishing Europe Ltd.