The use of indicators in sustainability reports produced by corporations operating in the Canadian oil sands industry

This thesis aims to explore and understand the use of indicators in sustainability reports produced by 13 corporations operating in the Canadian oil sands industry. The literature review demonstrated that little work has been done to understand the use of indicators and reporting within this industry. Three research questions are addressed through a content analysis of sustainability reports. The analysis shows that when looking at indicators based on the common themes or sustainability pillar they address, there appears to be consistency across the industry. However, when looking at indicators individually, there is a great deal of inconsistency making comparison of reports and benchmarking incredibly difficult. This research has a number of practical implications, particularly, it is the first comprehensive review of indicators being disclosed in the industry and can be used by a variety of stakeholders. Further, this research sets the foundation for a number of other possible streams of future research.