Abstract
The main aim of the present study is to give a picture of BP environmental reporting within the period of eleven years (2006 to 2016), as well as examines the effect of the Deepwater Horizon Incident on BP environmental reporting, mainly for the test of applicability of the theory of legitimacy. As found in literature, content analysis procedures arc employed to measure environmental reporting level every year via determining the level of voluntary corporate environmental disclosure that is stated in the annual as well as suitability report through Global Reporting Initiatives (GRI) indicator. As such, the results of the present study indicate average in term of BP environmental reporting level. However, in response to the 2010 Gulf Deepwater Horizon oil spill disaster, the BP has high the environmental reporting, thus can be explained using legitimacy theory. More so, with regards to employing a longitudinal approach in carrying out research in the oil and gas industry, the present study appears to be the first. Hence, it is expected that the present finding will be generally used to further improve the environmental reporting in BP, as well as other oil and gas companies.