Corporate social responsibility and climate change: the case of oil and gas industry of Nigeria

The thesis contributes to the literature on social accounting, accountability, and reporting by providing insights into the perspectives of multinational and indigenous oil and gas corporations in Nigeria regarding climate change, particularly the link between gas flaring and its impact on the environment and local communities. The use of interpretive research methods and the application of climate justice theory provide a unique theoretical lens to challenge existing policies and practices and engage with stakeholders holistically and transparently. The study highlights the inadequacy of current corporate social and environmental responsibility (CSER) practices in addressing climate change challenges and the need for corporations to adopt an ethics or climate justice approach in their actions and reporting, supported by policy instruments to ensure compliance. Empirical evidence shows that corporations in this industry ride on increasing demand for fossil fuels, lax regulation and monitoring of the industry, vulnerability and powerlessness of local communities to take undue advantage of the communities. However, they use some CSR programmes, remote from real solutions to gas flaring or climate change challenges, to pacify community stakeholders and sustain or improve corporate legitimacy. An intentional commitment by the corporations, including imbibing ethics or climate justice lens, and backed by strict and mandatory policy instruments is essential for addressing gas-flaring-induced climate challenges.