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Foreign companies which have directly invested in the Iraqi oil and gas industry are drawing from Western democratic values in their corporate sustainability reporting practices. This has led to the silencing of local and global community stakeholder perspectives. Our refocus toward these community stakeholders highlights the ways that managers should accommodate them in their decision making and reporting processes.

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This page is a summary of: Interrogating the environmental accountability of foreign oil and gas companies in Basra, Iraq: a stakeholder theory perspective, Meditari Accountancy Research, February 2023, Emerald,
DOI: 10.1108/medar-08-2021-1425.
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