ABSTRACT
DAPHNE is one of the largest oil and gas companies operating in more than 70 countries around the world, with a workforce of approximately 35,000 people. In 2011, DAPHNE began its journey toward Integrated Reporting by participating in the Pilot Program launched by the International Integrated Reporting Council (IIRC). As an oil and gas company, DAPHNE has been involved in the process of measuring, controlling and justifying its environmental, social and economic impacts on the countries in which it operates for more than 20 years. DAPHNE’s sustainability and integrated reports have been chronologically analysed through a time ordered matrix and classified in several periods. In each period the following issues have been analysed: (1) how sustainability was represented through reports and the meanings that these representations entailed; (2) the main social context and external contingencies that influenced the evolution of sustainability reporting within DAPHNE; (3) the key practices used; and (4) the units responsible for the preparation of the reports.
