Greenhouse gas mitigation efforts of Chinese state oil companies and the impacts on their financial performance.
Abstract:
In the last few decades, global warming has become a legitimate issue and greenhouse gas (GHG) emissions have become a significant threat to our natural environment (Petersen et al, 2006). Historically, China has put economic growth interests ahead of the environment protection. As a result, China's carbon emissions per capita and per unit GNP are among the highest level compared with other countries, resulting a range of serious social problems (zhang & Stening, 2010). In November 2009, the Chinese government set specific GHG emission reduction targets, requiring the oil industry to establish monitoring and evaluation systems on GHG emissions. The purpose of this paper is to examine the efforts of the three Chinese state oil companies on mitigating GHG emissions, and the consequent impacts on their financial performance. This paper addresses the state oil companies (1) under the pressures of a shifting domestic social environment, (2) with the institutional pressures from western companies' partners, and (3) with coercive isomorphism, normative isomorphism and mimetic isomorphism among the three Chinese state oil companies. Findings suggest that more proactive environmental strategies have been developed by these companies in the last several years.

Keywords: GHG emissions; Chinese state oil companies; Environmental strategies; Financial performance

Subject:
Emissions (Pollution) (Control)
Environmental protection (Methods)
Greenhouse gases (Environmental aspects)
Petroleum industry (Environmental aspects)
Authors:
Liu, Xiaoyu
Garcia, Percy
Vredenburg, Harrie
Pub Date:
12/01/2011
Publication:
Name: Journal of International Business and Economics Publisher: International Academy of Business and Economics Audience: Academic Format: Magazine/Journal Subject: Business, international; Computers Copyright: COPYRIGHT 2011 International Academy of Business and Economics ISSN: 1544-8037
Issue:
Date: Dec, 2011 Source Volume: 11 Source Issue: 4
Product:
Product Code: 9006200 Conservation & Land Mgmt-Total Govt; 9913700 Environmental Management; 1310000 Crude Petroleum & Natural Gas NAICS Code: 924 Administration of Environmental Quality Programs; 211111 Crude Petroleum and Natural Gas Extraction SIC Code: 1311 Crude petroleum and natural gas; 2911 Petroleum refining
Geographic:
Geographic Scope: China Geographic Name: China Geographic Code: 9CHIN China
Accession Number:
272739726
Full Text:
1. INTRODUCTION

In the last few decades, global warming has become an increasingly prominent issue and a significant threat to the natural environment. Since the pre-industrial time, anthropogenic emissions are believed to have increased the tropospheric concentrations of greenhouse gases (GHGs), including carbon dioxide (C[O.sub.2]), methane, chlorofluorocarbons (CFCs), nitrous oxide, tropospheric ozone and other gases (CDIAC, 2010). With the economic development the industrial sector has been identified as a major contributor to the GHG emissions. Therefore, the industrial sector plays a critical role in reducing GHG emissions and in driving innovations for new clean technologies.

Corporate efforts for managing corporate GHG emissions are currently underway worldwide. In June 1992, the First UN Conference on Environment and Development in Rio de Janeiro (UNCED, also referred to as RIO 92) called for "harmony of nature" and brought developed and developing nations together to strive for sustainable development (United Nations, 2011). Companies in developed countries are dedicated to developing environmental strategies and innovations to mitigate GHG emissions (Vredenburg, 1997; United Nations, 2011), as required by Kyoto Protocol. Voluntary report of GHG emissions are being carried out at different developed countries. Similarly, some oil companies have included information such as real GHG reductions, energy efficiency improvements, fuel substitutions, changes in production level, and changes in estimation methodology in their GHG report (CDIAC, 2010). It was suggested that since Kyoto Protocol in 1995, more companies have adopted proactive environmental strategy instead of the "wait-and-see" attitude (Kolk, 2008).

RIO 92 has also advocated implementing sustainable development practices in participating countries. As suggested by Westley et al (2011) in the 3rd Nobel Laureate Symposium on Global Sustainability, significant efforts to transform institutions that shape our culture, politics and economy must be accelerated in order to support 9 billion people without transgressing critical planetary boundaries. With a population of over 1.3 billion people, China has been targeted as a critical participant in sustainable development issues.

Historically, China has put economic growth ahead of the environment protection (Zhang & Stening, 2010). For many years, there was a corperate attitude that environmentally conscious investments would hinder a firm's financial performance. As a result, carbon emissions in China are among the highest level of any country. Environmental pollutions have become so a serious problem in some places that social and political stability is at risk (Zhang & Stening, 2010). These domestic pressures, along with pressures from international organizations, have been put on Chinese government to mitigate GHG emissions. In November 2009, the Chinese government announced a 2020 target reduction target of 40% to 45% of carbon dioxide emissions per unit of GDP, compared with emissions levels in 2005. To achieve target reductions, the Chinese government has set up corresponding regulations, such as Synergy Operational Schemes of Energy Conservation and Emissions Reduction (Li, 2009). According to regulations, the oil industry is required to establish monitoring and evaluating systems which reduce GHG emissions and energy consumptions. IPCC (Intergovernmental Panel on Climate Change) fourth assessment report in 2007 and IEA (International Energy Agency) annual energy outlook in 2007 indicate that global GHGs emitted by the downstream oil operations worldwide consist of 11% of the global GHG emissions, and that carbon emissions from petroleum and natural gas industries make up 64% of the total fossil fuel emissions. These results are displayed in Figure 1 and Figure 2. Dixon et al (1996) also pointed out that energy sector is a primary source of GHG emissions in most developing countries and there are numerous opportunities to mitigate GHGs emissions.

It is suggested by Lertzman, Garcia and Vredenburg (2011) that Chinese state oil companies have not emphasized sustainability and CSR practices when compared with western publicly traded oil companies that require a social license to operate and thus are subject to public scrutiny. Due to the rapid economic development and high national demands for natural resources in China, Chinese oil companies are seeking investments in oil and gas in more than 30 countries around the world where they are operating with western publicly traded oil companies (CNOOC, 2009; PetroChina, 2010; Sinopec, 2009). For example, Chinese state oil companies have built over 9 joint ventures with Total, Suncor Energy Inc., Imperial Oil, and so on in Canada. In Iraq, they are cooperating with western companies such as BP, Shell, and ExxonMobil.

The purpose of this paper is to examine the efforts of Chinese state oil companies to mitigate GHG emissions and the impacts of these actions on financial performance. A historical analysis of these companies is included in this paper. Issues such as changes of financial performance, efforts to mitigate GHG emissions, history of CSR and sustainability reports, and changes to investments for environmental protection will be addressed. A brief literature summary will be provided in the next section, followed by a description of the methodology. The case of three Chinese state oil companies will be presented in the fourth section. Finally, a discussion of the results will be presented in the conclusion section.

2. LITERATURE REVIEW

2.1 Corporate environmental strategies towards GHG mitigation

Corporate environmental strategies have been developed in the past few decades as a response to the call for sustainable development. The concept of sustainable development was first developed at the UN Conference on the Human Environment, Stockholm in 1972, and later popularized in 1987 with the publication of Our Common Future, commonly known as the Brundtland Commission (WCED, 1987), and it emphasizes an interdependent and balance amongst economic development, environmental concerns and social issues. Furthermore, the Brundtland Commission Report recognized that environmental problems need a systematic approach and cooperative effort from government and non-government organizations, corporations and the general public (Lertzman & Vredenburg, 2005). After the Brundtland Commission's report, the concept has been widely interpreted and generally adopted as a framework for policy makers and business strategists.

Within a corporate context, various researchers have examined corporate environmental strategies in the oil and gas industry (Levy & Kolk, 2002; Sharma & Vredenburg, 1998), agricultural sector (Smith et al., 2008), hotel sector (Brown, 1996), and the automobile industry (Levy & Rothenberg, 2002). From these studies, different corporate environmental strategies and classifications have been developed. Based on previous environmental management literature, Sharma and Vredenburg (1998) have examined corporate environmental strategies in oil and gas industry and summarized 11 strategies. These strategies include material use reduction, use of alternative fuels, energy conservation, and less environmentally damaging products. Responses to these strategies from different companies vary from resistance and passive compliance to proactive and innovative (Levy & Kolk, 2002; Sharma & Vredenburg, 1998). Proactive companies are able to associate their environmental strategy with positive outcomes, such as gaining competitive advantage (Esty & Winston, 2009; Sharma & Vredenburg, 1998), building reputation and public acceptance (Kanter, 1999) and achieving economic returns (Russo & Fouts, 1997).

Technology development and innovation have been widely discussed as major approaches to address environmental protection and to solve the dilemma of economic development with environmental protection (Vredenburg & Westley, 1997). Investing in research and technology is thus a very important indicator to judge corporate environmental strategies. According to a Clean Energy Progress Report by International Energy in 2011, key technologies for reducing C[O.sub.2] emissions include: CCS (carbon capture sequestration), renewable energies, nuclear power, and power generation efficiency and fuel switching, etc. (as indicated in Figure 3).

[FIGURE 3 OMITTED]

Corporations in developing countries face less internationally environmental pressures than corporations in developed countries. For example, the Kyoto Protocol is a protocol to combat global warming that was directed to developed nations and the industries operating within (Petersen et al, 2006). However, the Kyoto Protocol suggested some potential means to reduce global GHG emissions through Clean Development Mechanism (CDM). CDM enables the corporations in developed countries bring advanced technologies to developing countries and in exchange of carbon credits. Some researchers, such as Petersen et al (2006), have suggested environmental strategies involving carbon trade and CDM will bring advanced technologies, first mover advantages and competitive advantages to corporations operating in developing countries.

2.2 Environmental strategies and corporate financial performance

Numerous researchers have discussed measure of corporate financial performance and the relationship between environmental investment and corporate financial performance (e.g. Cochran & Wood, 1984; Feldman, Soyka, & Ameer, 1997; King & Lenox, 2001; Orlitzky, Schmidt, & Rynes, 2003; Pava & Krausz, 1996). Different measurements of corporate financial performance have been used in previous studies (shown in Table 1).

Different opinions exist regarding the relationship between environmental investment and corporate financial performance. Previously, it was believed that investing in environmental practice would not necessarily lead to better financial performance as the investments often exceed the profits generated by energy saving and efficiency improvement (e.g., Aupperle, Carroll, & Hatfield, 1985; Freedman & Jaggi, 1982). It was believed that investing in the environment was a cost with little to no return and these practices were not a meant for optimizing shareholder wealth. Misconceptions that impede firms chose environmentally responsible operations that mitigate GHG emissions are internally inferred, while mostly of the benefits belong to society. Therefore, few companies will aim to reduce GHG emissions without being incentivised.

Contrarily, it has been argued that firms with high environmental performance tend to be profitable (Black & Cordingley, 2007; Dowell, Hart, & Yeung, 2000; Russo & Fouts, 1997; Sharma & Vredenburg, 1998). Research suggests that environmental investment and financial performance are not trade-offs. Investing in environmental practices will enable firms not only to improve short-term profitability through reduced energy and material consumption (Walley & Whitehead, 1996), but also to increase long-term market value and competitive advantages through stakeholder integration, continuous innovation and higher-order learning (Sharma & Vredenburg, 1998). Conclusions from a meta-analysis study on company's social and financial performance also showed that corporate social performance is positively correlated with corporate financial performance (Orlitzky, et al., 2003).

3. METHODOLOGY

GHG mitigation strategies are relatively new to China. However, concerns on global warming and the increase of public pressures for GHG reduction in industrialized countries have also influenced Chinese state oil companies to address environmental issues. This study addresses the following questions: (1) How/Why Chinese state oil companies are addressing GHG mitigation, (2) What theoretical framework may explain the strategies implemented by these state oil companies, and (3) What consequences will these strategies have on corporate financial performance.

This study was conducted over a two-year period between January 2009 and December 2010. It is based on corporate reports as primary sources and data from an in-depth interview as the supplement sources. This study uses data on mitigating GHG emissions effort and the financial performances of three Chinese state oil companies. Eighty two corporate reports were used as primary sources and were content analyzed. These reports include corporate social responsibility (CSR), sustainability and health, safety and environment (HSE) and corporate annual reports. It is suggested by Bettman and Weitz (1983) that corporate reports are most useful to study organization behaviours and firm's strategies, as opposed to interviews which rely on memory and often include a retrospective bias. Escobar and Vredenburg (2011) also indicated that annual reports are appropriate to be used for analyzing corporate behaviour when the focus is on descriptive themes.

One in-depth interview, using semi-structured (open-ended) questionnaires, was conducted with a senior manager in one of the oil companies' overseas joint ventures. The use of the interview allowed for multiple sources of evidence. However, this study was limited by the number of interviews because the companies were reluctant to participate. The secondary data review covered two main areas: (1) GHGs mitigation efforts and strategies; and (2) the financial performance. Data coding was conducted by the first two authors. In case of any discrepancies, discussions were carried out until a consensus was achieved. According to Yin (2002), the coding process consists of reviewing all the information through inspecting, categorizing, tabulating, and recombining.

Combined with the previous literature and the data coding process, a framework for categories and subcategories on corporate environmental strategies to mitigate GHGs emissions in the three Chinese state oil companies was developed, as shown in Table 2. First, the data was coded into five categories, (1) management, (2) research, (3) technology, (4) environment, and (5) public information. Next, subcategories were created in each of these five categories. For example, 'research' was subcategorized into: (1) projects, (2) investment and (3) partnerships with educations and institutions. Similarly, the GHG emissions mitigation category--'technology' was subcategorized by (1) energy conservation, (2) energy efficiency improvement, (3) renewable energy development and application, (4) carbon capture technology development, and (5) CDM development investment.

4. CASE STUDY FINDINGS OF THREE CHINESE STATE OIL COMPANIES

4.1 Case descriptions

There are three large state-owned oil corporations in China: China National Petroleum Corporation (CNPC), China Petroleum & Chemical Corporation (Sinopec) and China National Offshore Oil Corporation (CNOOC). The main characteristics of the three major companies are described below and summarized in Table 3.

CNPC is dominant in the upstream activates of oil production, with majority of the oilfields and refineries located in the northeastern regions of China. Oilfields located to the south and coastal regions as well as downstream activities of refining and petrochemical production are conducted by Sinopec. CNOOC's production and business concentrate in offshore crude oil and gas producing territories like the Bohai Sea and South China Seas. A number of liquefied natural gas and oil refining/petrochemical production projects have been undertaken in recent years by CNOOC. These projects are focused mainly in principal coastal cities such as Shanghai, and in the provinces of Guangdong and Hainan (Guo, 2007).

The three Chinese state oil companies have listed themselves on Hong Kong, New York and London stock markets since the spring of 2000. These companies have also developed numerous overseas projects through building joint ventures with western oil companies and acquisition of small overseas oil companies. In 1992, CNPC built its first overseas project in Canada's Alberta North Twing oil field. This project was widely regarded as the first step for China's petroleum industry to advance business overseas. Since then, Chinese state oil companies have already invested and acquired exploration rights in more than 30 countries in the Middle East, South America and North America (Guo, 2007; PetroChina, 2010; Sinopec, 2009). In 2010, Sinopec's overseas assets constituted of 31.4% of its total assets with overseas' sales income making up 27.3% of its total sales income.

4.2 Oil companies' environmental strategies to mitigate GHGs emissions

In this section, the efforts of these three major oil corporations towards mitigation of GHGs emissions are presented case by case according to the categories and subcategories developed in the process of data coding. The efforts toward GHGs emissions mitigation by the three oil companies from 2003 to 2009 are fairly consistent, as summarized in Table 4. Each company's annual report, corporate social responsibility report, sustainability report and HSE report described particular corporate attitudes toward GHG emissions, the Kyoto Protocol, innovations, energy conservation and renewable energy technologies. All three companies developed environmental protection strategies, such as trees planting and marine biodiversity protection, as well as employees training programs related to energy conservations.

CNPC has taken a firm stand regarding GHG control and government supported environmental regulations. In CNPC, efforts for mitigating GHG emissions include promoting internal energy efficiency, conducting fuel replacement research, and developing carbon capture technology. In order to improve its performance on HSE practices, CNPC have worked with DuPont Company since 2008. CNPC has also increased their budget for environmental protection from 1.1 billion RMB (180 million USD) in 2003 to 4.63 billion RMB (770 million USD) in 2006.

Since 2006, Sinopec has formulated several company policies related to environmental protection such as Energy Conservation Law and the State Council's Decision to Step up Energy Conservation. Environmental strategies included upgrading facilities, improving energy efficiencies, reducing energy consumption, protecting natural environments and shutting down small refineries. Sulphur Dioxide (SO2) emissions have decreased from 11.98 kg per 10,000 output value to 4.11 kg per 10,000 output value during the period of 2003 to 2009 (Sinopec, 2009). A renewable energy replacement project has also been in place since 2008.

CNOOC emphasizes most on the renewable energy development in an attempt to reduce GHGs emissions. In 2007, Renewable Energy Investment Ltd. Corporation of CNOOC was established to research wind power, biomass energy, clean coal-base energy, solar energy, and hydrogen energy. Research investments have increased from 0.78 billion RMB (130 million USD) in 2004 to 4.45 billion RMB (740 million USD) in 2009. In the same time frame, the number of environmental protection research projects has increased from 112 to 786.

4.3 Financial performance of the three oil companies

Based on the adoption of financial performance indexes in previous literature (e.g., Escobar & Vredenburg, 2011; Hart & Ahuja, 1996; Russo & Fouts, 1997), corporate financial performance were represented by return on total assets, return on equity, return on investment and EBITDA margins (earnings before interest, taxes, depreciation and amortization). In this research, total assets, sales income, net income, return on total assets and returns on shareholder value were calculated and adopted to illustrate the financial performance of the three Chinese state oil companies. These results are illustrated in table 5.

Return on assets can be used as an indicator of the profitability of a company. Return on assets is a particularly useful number for comparing competing companies in the same industry as it gives an indication of the relative capital intensity of the companies. Companies that require large initial investments will generally have lower return on assets. Returns on equity (ROE) measures a corporation's profitability by revealing how much profit a company generates with the money shareholders have invested (West, 2007). Since the result of the environment strategies lags investments, we calculated profitability indicators for the period 2003 to 2009.

5. DISCUSSIONS

According to Gladwin and Walter's (1980), two dimensional typology, assertiveness and cooperativeness, can better describe corporate strategic options. In the context of climate change, cooperation requires support for mandatory GHGs emissions controls, investments in renewable energy technologies, and investments in other environmental research such as carbon capture and storage. Assertiveness refers to the degree to which a company supports or opposes the government regulatory efforts. The three Chinese state oil companies' corporate environmental strategies were classified based on the level of assertiveness and cooperativeness, and according to the efforts of the three oil companies on GHG emissions mitigation. The results can be seen in Table 4 and Figure 4.

The history of CSR development in China is comparatively short. Chinese Corporation Law, effective on January 1, 2006, first stipulated that Chinese corporations must assume social responsibilities. In 2009, the China securities regulatory commission encouraged all publically-traded corporations to present CSR reports annually. CNOOC, CNPC and Sinopec started to publish their CSR report in 2005, 2006 and 2007, respectively, and they have been publishing sustainability report since 2008, 2006 and 2005, respectively. Additionally, CNPC has published HSE reports since 2002. It should be noted that senior managers in these oil companies also hold government positions, which is likely responsible for the pre-empted cooperation with government policies related to environmental issues.

[FIGURE 4 OMITTED]

Based on the analysis of the different strategies that these three state oil companies have implemented, they were all grouped as 'more assertive' in their efforts to mitigate GHG emissions. Therefore, the pressures of a shifting domestic social environment, have caused oil companies to become more proactive when dealing with environmental issues.

Further analyses of the efforts of the Chinese oil companies have found a convergence in these companies' environmental strategies. It has occurred since 2000 as the oil companies abandoned geographic structures and moved toward integrated business units (Guo, 2007). Escobar and Vredenburg (2011) argued that in international domain, multinational oil enterprises such as BP, Shell, Exxon Mobile and Chevron are less likely to be influenced by coercive isomorphism, normative isomorphism and mimetic isomorphism that institutional theory suggests (DiMaggio & Powell, 1983) because of various regulations and interpretations in the different countries in which they operated. However, in the context of a single country, the three state oil companies face the same domestic and institutional environment pressures, have senior managers and researchers from the same university, and the same cultural background. In accordance with institutional theory, the state oil companies have developed similar strategies with respect to reducing environmental uncertainty.

Decreases in net income, return on total assets, and return on shareholder value were identified. A possible explanation is that the short timeframe in which Chinese oil companies have been involved with environmental protection. Some researchers, including Aupperle et al (1985) and Vance (1975), argued that CSR investment entails short-term cost which reflect the identified deficits. However, long-term returns from investing in research and technology development may still exist. Further research to analyze the long term financial performance would be more indicative of the effect of environmental investment in Chinese oil companies.

Total assets and sales income have increased since 2003 for the Chinese state oil companies. To support the economic growth and maintain national and political security in China, CNPC, Sinopec and CNOOC are investing in projects in the Middle East, Southeast Asia, South America and North America (Chaw, 2005; Downs, 2004). Since the oil industry is considered critical and strategic for stable economic development and national security, most countries are wary of allowing foreign companies to have full ownership on an oil company (Efstahiou, 2005). Different forms of cooperation with western public traded companies, such as joint ventures and partnership, have been developed recently. With increased overseas business, the total assets of the three Chinese oil companies have increased since 2003.

On the other hand, cooperation with western oil companies has influenced Chinese oil companies to emphasize environmental strategies and CSR reputations. As suggested by Lertzman, Garcia and Vredenburg (2011), sustainable development strategies are more likely to be carried out for national oil companies in Latin America who are seeking foreign investment and cooperating with western public traded oil companies with well-established proactive environmental strategies (Escobar & Vredenburg, 2011). Similar results have been observed for Chinese oil companies where the state owned companies will imitate the successful environment strategies adopted by the western companies. The imitation process will likely continue as long as the environmental investments are associated with a positive financial performance. Therefore, institutional pressures will occur for state owned oil companies in developing countries which are seeking cooperation with western oil companies.

However, not all countries where Chinese companies invest and operate have the same environmental standards. The interpretations and requirements of sustainable development in western countries that rely more on market forces are stricter and broader than those in developing countries (Escobar & Vredenburg, 2011). Therefore, Chinese oil companies that are operating in Canada face greater pressures from stricter environmental regulations than similar operations in Sudan or Ecuador. Accordingly, Chinese companies are more likely to develop more matured environmental strategies through projects in Canada compared with similar operations in Sudan. Therefore, the development of environmental strategies is dependent on numerous factors including partnering companies and location of operation.

6. CONCLUSIONS

Through a multiple case study of three Chinese state oil companies (CNPC, Sinopec and CNOOC), this paper describes the environmental strategies and efforts developed by these companies for GHGs emissions mitigation and the subsequent impact on these companies' financial performance. Various environmental strategies were developed by the state oil companies, including: (1) energy conservation, (2) upgrading older facilities, (3) investing in the research of renewable energies and carbon capture and storage technologies, (4) looking for CDM development and (5) cooperating with western public traded oil companies.

Chinese oil companies are addressing environmental issues more than ever before. The most significant influences include: (1) Various pressures of a shifting domestic social environment with the RIO 92 requirements have made these companies, such as RIO92 requirements, which resulted in a shifting domestic social environment and caused state oil companies to invest more on environment protection and GHG emissions mitigation strategies. (2) The institutional pressures for the Chinese state oil companies to improve their CSR reputations in order to successfully carry out the overseas business partnerships with western oil companies. (3) Coercive isomorphism, normative isomorphism and mimetic isomorphism among the three Chinese state oil companies is another explanation to understand their efforts to reduce GHG emissions.

The literature has identified several indexes to measure financial performance of the firms. In Table 1, we listed 5 indexes. The data from the three companies suggest that the efforts of the three Chinese state oil companies to mitigate GHG emissions are positively correlated to total assets and sales income and negatively relate to net income, return of total assets and return of shareholder value. A common explanation for this suggests environmental performance will have more long term impacts on the financial performance (e.g., Becker-Olsen, et al., 2006). The three Chinese oil companies are in the early stage of addressing environmental issues and improved financial performance will lag environmentally responsible measure by a number of years.

Limitations of this study primarily stem from two aspects. First, the number of interviews is geographic limited, and because the companies were reluctant to participate in the research. Second, since the adoption of the environmental strategies for Chinese state oil companies is in a short time period, the impact of such strategies is more long-term financially and therefore cannot be analyzed at this time. Future research can be furthered on these two shortcomings. Moreover, future research can address these two limitations. Moreover, future research can be done to analyze the three state oil companies' environmental strategies in different countries to understand if multiple environmental standards will lead to different environmental strategies.

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Xiaoyu Liu, University of Calgary, Calgary, Alberta, Canada

Percy Garcia, University of Calgary, Calgary, Alberta, Canada

Harrie Vredenburg, University of Calgary, Calgary, Alberta, Canada

Xiaoyu Liu is currently a Ph.D. student in Haskayne School of Business at the University of Calgary, Calgary, Canada. Her current research interests include corporate social responsibility, international business, sustainable development in energy sectors.

Dr. Percy Garcia Ph.D. Earned his Ph.D. degree in Natural Resources and the Environment in 2006. Currently, his is a Senior Research Associate at Haskayne School of Business, University of Calgary and is affiliated to the Institute for Sustainable Energy, Environment & Economy (ISEEE). His current research interests include corporate social responsibility, international business, environmental and social issues, and development policies.

Dr. Harrie Vredenburg is a Professor of Strategy and Suncor Energy Chair in Competitive Strategy & Sustainable Development at Haskayne School of Business, University of Calgary. He is affiliated to the Institute for Sustainable Energy, Environment & Economy (ISEEE). His current research interests include corporate social responsibility, corporate governance and ethics, and environmental and social issues.
TABLE 1 MEASUREMENT OF CORPORATE FINANCIAL PERFORMANCE

Measurements   Descriptions                    Authors

Return         The ratio of net income         Hart and Ahuja (1996)
on Assets      to total assets                 Rosso and Fouts (1997)
                                               Escobar and Vredenburg
                                               (2011)

Return         The ratio of net income to      Hart and Ahuja (1996)
on Equity      firm shareholder's equity       Rosso and Fouts (1997)
                                               Escobar and Vredenburg
                                               (2011)

Return on      The ratio of operating income   Rosso and Fouts (1997)
Investment     to book value of assets

Return         The ratio of net income to      Hart and Ahuja (1996)
on Sales       sales income

EBITDA         Earnings before interest,       Escobar and Vredenburg
margins        tax, depreciation and           (2011)
               amortization divided by total
               revenue

TABLE 2 CATEGORIES AND SUBCATEGORIES
ON CORPORATE ENVIRONMENTAL STRATEGIES

Categories    Subcategories

Management    Regulation driven
              Market driven
              Innovation driven

Research      Projects
              Investments
              Partnerships with educations and institutions

Technology    Energy conservation
              Energy efficiency improvement
              Renewable energy development and application
              Carbon capture technology development
              CDM development

Environment   Employee training programs for
              environmental preservation
              Habitat/biodiversity preservation
              Risk of environmental accidents reduction

Public        CSR report
Information   Sustainability report

Sources: Sharma and Vredenburg (1998); Westley and
Vredenburg (1996); CSR and Sustainability report
from CNPC, Sinopec and CNOOC.

TABLE 3 PROFILES OF THE THREE
CHINESE STATE OIL COMPANIES 2009

          Sales    Profit   Assets   EmployIncome
          ee No.

CNPC      1019.3   103.4    1450.3   1,587,900

Sinopec   1392     39.3     1288.9   1,037,000

CNOOC     209.6    52.4     518.3    65,800

          Net      Listed         No. of
          crude    stock          abroad
          oil      market         Countries
                                  invested

CNPC      103.13   Hong Kong      29
                   New York
Sinopec   42.42    Hong Kong      35
                   New York
                   London
CNOOC     36.97    Hong Kong      N/A
                   New York
                   London

Sources: Corporate annual report of CNPC,
Sinopec and CNOOC (2009)

Unit: billion RMB for the first three
financial indexes; Million tons for
net crude oil

TABLE 4 ENVIRONMENTAL STRATEGIES ADOPTED
TO ADDRESS GHG EMISSION PRESSURES

Environment                CNPC                       Sinopec
al strategies

Management       Regulation driven; HSE      Regulation driven; HSE
                 management; 6               management; 6
                 research center for         research center for
                 research management.        research management.

Research         Build partnership with      Build partnership with
                 universities on research;   universities on research;
                 Investment increased        Investment increasing
                 from 1.078 billion RMB      from 0.4 billion RMB in
                 in 2003 to 4.63 billion     2005 to 3.196 billion
                 RMB in 2009.                RMB in 2009.

Technology       Upgrade producing           Upgrade producing
                 facilities;                 facilities;
                 Energy conservation;        Energy conservation;
                 Improve energy              Improve energy
                 efficiency;                 efficiency;
                 Wind, solar, geothermal,    Wind, biomass energy;
                 biomass energy;             CDM program.
                 CDM program.

Environment      Planting trees;             Planting trees;
                 Close 196 high pollution    Environmental
                 and high energy             management system;
                 consumption product         Pollution investigation
                 lines since 2001.           inside company;
                                             Charge on sewage
                                             disposal inside the
                                             company.

Information      --Sustainability report     --Sustainability report
Disclosure to    since 2008;                 since 2006;
Public           --CSR report since          --CSR report since
                 2006;                       2007
                 --HSE report since
                 2002

Environment                CNOOC
al strategies

Management       Regulation driven and
                 innovation driven; HSE
                 management; 8
                 research center for
                 research management.

Research         Build partnership with
                 universities on research;
                 No. of research projects
                 increased from 112 in
                 2003 to 786 in 2009.

Technology       Upgrade producing
                 facilities;
                 Energy conservation;
                 Improve energy
                 efficiency;
                 Wind, solar, geothermal,
                 biomass energy;
                 CDM program.

Environment      Protecting marine
                 biodiversity;
                 Offer training class on
                 emission reduction to
                 managers

Information      --Sustainability report
Disclosure to    since 2005;
Public           --CSR report since
                 2005

Sources: CSR, Sustainability, HSE, and Group Annual
Reports from CNPC, Sinopec and CNOOC from 2003 to 2010

TABLE 5 FINANCIAL PERFORMANCES FROM 2003 TO 2009

              2009     2008     2007     2006

Total
assets

  CNPC        1450.3   1196.2   1069.6   880.3
  Sinopec     1288.9   1050.6   1006.8   875.6
  CNOOC       518.3    409.5    309      250.7

Sales
Income

  CNPC        1019.3   1072.6   837.5    691.4
  Sinopec     1392     1466.4   1204.8   1061.7
  CNOOC       209.6    194.8    162      132.7

Net Income

  CNPC        103.4    114.5    146.8    143.5
  Sinopec     39.3     13.1     32.8     31.8
  CNOOC       52.4     67.8     56.5     49

Return on
Assets (%)

  CNPC        7.13     9.57     13.7     16.3
  Sinopec     3        1.2      3.26     3.6
  CNOOC       10.1     16.56    18.28    19.55

Return on
Shareholder
Equity (%)

  CNPC        7.28     8.74     11.9     14.9
  Sinopec     7.12     2.72     7.11     8.02
  CNOOC       16.1     23.6     33.7     35.7

                 2005    2004    2003

Total
assets

  CNPC           785.4   638.4   557
  Sinopec        729.9   620.3   559.2
  CNOOC          191.4   153.3   119.8

Sales
Income

  CNPC           554.1   200.3   310.4
  Sinopec        817     618     -CNOOC
  88.9    70.9    53.9

Net Income

  CNPC           133.4   107.6   71.9
  Sinopec        20.7    10.5    8.7
  CNOOC          38.8    24.2    15

Return on
Assets (%)

  CNPC           17.0    16.9    12.9
  Sinopec        2.83    1.69    1.56
  CNOOC          20.27   15.79   12.53

Return on
Shareholder
Equity (%)

  CNPC           17.8    18.1    14.5
  Sinopec        6.0     5.5     5.3
  CNOOC          36.8    29.1    21.9

Resources: CSR and Annual
Reports of CNPC, Sinopec and CNOOC
Unit: billion RMB

FIGURE 1. GHG EMISSIONS BY SECTORS

Waste Treatment          4%
and Disposal

Power Stations          21%

Industrial              17%
Processes

Transportation          14%
Fuels

Land Use                10%

Residential and         10%
Commercial

Fossil Fuel Refining,   11%
Processing and
Distribution

Agricultural            13%
Biproducts

(Source: IPCC Fourth Assessment Report. 2007)

Note: Table made from pie chart.

FIGURE 2. CARBON EMISSIONS BY FUEL TYPE

Natural Gas   20%
Coal          36%
Petroleum     44%

(Source: IEA. Annual Energy Outlook. 2007)

Note: Table made from pie chart.
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