Determinants of Non-Financial Disclosure in Energy Giants: A Comparative Study of CSR Practices”

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.