Factors influencing levels of corporate social responsibility disclosure Libyan firms: a mixed study

Bayoud, Nagib Salem and Kavanagh, Marie and Slaughter, Geoff (2012) Factors influencing levels of corporate social responsibility disclosure Libyan firms: a mixed study. International Journal of Economics and Finance, 4 (4). pp. 13-29. ISSN 1916-971X

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Abstract

This paper explores whether company age, industry type and company size have a potential influence on levels of Corporate Social Responsibility Disclosure (CSRD) in the annual reports of Libyan companies. In this study quantitative and qualitative methods were used to collect data to determine the level CSRD in Libyan firms. Hypotheses are tested using regression analysis on a sample of 40 annual reports from Libyan companies’ from 2007 to 2009. In addition, thirty one of the financial managers and information managers express their perceptions about the determinants of CSRD in Libya. The quantitative findings reveal that there is a positive relationship between company age and industry type and the level of CSRD. The qualitative findings show a positive relationship between all factors influencing levels of CSRD used in this study and level of CSRD in Libyan companies.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: This work is licensed under a Creative Commons Attribution 3.0 License. The journal of which this article is a part provides immediate open access to its content on the principle that making research freely available to the public supports a greater global exchange of knowledge.
Depositing User: Dr Geoff Slaughter
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 03 Sep 2012 00:23
Last Modified: 18 Jul 2014 06:18
Uncontrolled Keywords: corporate social responsibility (CSR); corporate social responsibility disclosure (CSRD); stakeholder theory; annual report; company size; company age; industry type; Libya
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150311 Organisational Behaviour
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective (SEO2008): B Economic Development > 90 Commercial Services and Tourism > 9098 Environmentally Sustainable Commercial Services and Tourism > 909899 Environmentally Sustainable Commercial Services and Tourism not elsewhere classified
Identification Number or DOI: doi: 10.5539/ijef.v4n4p13
URI: http://eprints.usq.edu.au/id/eprint/20970

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