The Impact of the Petroleum Industry Act on Corporate Social Responsibility and Taxation in Nigeria’s Upstream Oil and Gas Sector: A Path towards Sustainable Development

Round 1

Reviewer 1 Report

Comments and Suggestions for Authors

This study explores the PIA’s provisions on CSR and taxation, and recommends measures for enhancing PIA’s impact on CSR and taxation support for sustainable development in Nigeria's upstream oil and gas sector. I strongly suggest the author use figures and more tables to present the methods or findings in a more intuitive way. The current long pages of text are not reader-friendly. The usage of listing points is insufficiently rigorous. In some parts, "1. 2. 3. ...." is used, which is confused with the number of headings. In other parts, the bullet points are used. These should be unified, and should be distinguished with the numbering system of headings. 

Comments on the Quality of English Language

n/a

Author Response

Please see the attachment.

Author Response File: Author Response.docx

Reviewer 2 Report

Comments and Suggestions for Authors

 

 

1.        the PIA’s provisions greatly emphasize CSR initiatives and taxation transparency in improving responsible ethical business behaviour. How to quantify corporate social responsibility?

 

2.       that the PIA's provisions can balance CSR and taxation practices for sustainable development. The study’s recommendations include using the integrated framework as a structured strategy for monitoring and evaluating the PIA’s impact.

How to define and evaluate the sustainability of oil companies？

 

3.        This study’s findings provide great in sights into guiding policymakers, oil and gas companies, and regulatory bodies to align their practices with sustainable development drive

How to promote the implementation and effective implementation of the PIA？

 

4.       Please provide some more schematic diagram to express the point.

Comments on the Quality of English Language

 

 

1.        the PIA’s provisions greatly emphasize CSR initiatives and taxation transparency in improving responsible ethical business behaviour. How to quantify corporate social responsibility?

 

2.       that the PIA's provisions can balance CSR and taxation practices for sustainable development. The study’s recommendations include using the integrated framework as a structured strategy for monitoring and evaluating the PIA’s impact.

How to define and evaluate the sustainability of oil companies？

 

3.        This study’s findings provide great in sights into guiding policymakers, oil and gas companies, and regulatory bodies to align their practices with sustainable development drive

How to promote the implementation and effective implementation of the PIA？

 

4.       Please provide some more schematic diagram to express the point.

Author Response

Please see the attachment

Author Response File: Author Response.docx

Reviewer 3 Report

Comments and Suggestions for Authors

Please find out the attachment report and recommendiations

Comments for author File: Comments.pdf

Comments on the Quality of English Language

No comments

Author Response

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Author Response File: Author Response.docx

Round 2

Reviewer 2 Report

Comments and Suggestions for Authors

The revision is good

Comments on the Quality of English Language

The revision is good

Author Response

Please see the attachment.

Author Response File: Author Response.docx

Reviewer 3 Report

Comments and Suggestions for Authors

The author did not make updating related papers  for Corporate Social Responsibility and Sustainable Developmen in Literature review

Author Response

Please see the attachment.

Author Response File: Author Response.docx