This document discusses a proposed study on sustainability accounting practices and human capital reporting within the Malaysian oil and gas industry. It provides background on increasing pressure for organizations to report on environmental and social impacts. The study aims to assess how accurately and timely Malaysian oil and gas companies record human capital impacts in sustainability reports, in order to encourage planned versus unplanned redundancies. It presents hypotheses around the relationships between human capital reporting, sustainability reporting practices, and redundancy outcomes. The proposed methodology is a regression analysis of 200 oil and gas companies using data from sustainability reports and financial statements from 1988-2014. The significance is that accurate, timely human capital reporting in sustainability reports could help companies better plan for downturns and reduce unplanned layoffs.