مجلة الدراسات التجارية والاقتصادية المعاصرة
Volume 9, Numéro 2, Pages 281-295
2026-07-20
Determinants Of Non-financial Disclosure In Energy Giants: A Comparative Study Of Csr Practices”
Authors : Kantaoui Amina . Lamraoui Roumaissa . Fathi Sultan Abdulrahman .
Abstract
In response to growing environmental awareness, this study explores Corporate Social Responsibility (CSR) practices in the oil and gas sector through a comparative analysis of Sonatrach, Aramco, and TotalEnergies. Using a descriptive–analytical approach, the research identifies significant variations in CSR implementation. The findings indicate that Aramco and TotalEnergies maintain a balanced approach across economic, social, and environmental dimensions, while Sonatrach’s initiatives remain primarily focused on the economic aspect, with limited transparency and stakeholder engagement. The study concludes that Sonatrach should enhance its CSR strategy by integrating governance principles, promoting environmental responsibility, and strengthening social involvement to align with international standards and leading industry practices.
Keywords
Corporate Social Responsibility ; Economic Dimension ; Environmental Dimension ; Social Dimension ; Ethical Dimension
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