Environmental quality website disclosure in oil and gas sector: the case of MNCs in Yemen

In this paper, we explored the quality of environmental disclosure, made by the Multinational Companies (MNCs) working in oil and gas sector in Yemen, and to examine some companies characteristics relationship with this type of disclosure. Websites are used as a medium of communication and four-point scale (0-3, 3 for monetary disclosure, numerical disclosure 2 and 1 for narrative form) is employed to examine the quality of environmental disclosure. 20 MNCs operating in the oil and gas sector in Yemen were examined. The study revealed that, the quality of environmental disclosure by MNCs on their websites is not high. Most of the reported environmental aspects are expressed in discursive rather than numerical or monetary terms. For the influence of company characteristics, it becomes evident that the type of activity has a significant influence over environmental disclosure on the web