Skov, JoshuaYoo, Michael2023-10-242023-10-242023-06https://hdl.handle.net/1794/2903833 pagesThis study investigates current climate disclosure practices within the U.S. oil and gas (O&G) industry by analyzing the annual sustainability reports published by nine publicly listed companies in the industry. By centering on the four thematic areas of environmental, social, and corporate governance (ESG) performance outlined by a leading climate disclosure framework, the Task Force on Climate-related Financial Disclosures, this research will evaluate the O&G industry’s exposure to ESG-related risks and opportunities. By analyzing existing global climate disclosure frameworks, and contextualizing it with the disclosure proposals posed by the United States Securities Exchange Commission, this study highlights the urgent need for standardization in ESG reporting within the industry and points to future research opportunities in analyzing regulatory changes in climate disclosure.enCreative Commons BY-NC-ND 4.0-USSustainabilityESGPolicyBusinessOil and Gas IndsutryClimate Disclosure RegulationsThesis / Dissertation