Corporate social responsibility disclosure and corporate reputation in developing countries: the case of Libya

Bayoud, Nagib Salem and Kavanagh, Marie and Slaughter, Geoff (2012) Corporate social responsibility disclosure and corporate reputation in developing countries: the case of Libya. Journal of Business and Policy Research, 7 (1). pp. 131-160. ISSN 1838-3742

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Abstract

This paper uses stakeholder theory to explore the relationship between corporate social responsibility disclosure (CSRD) and corporate reputation (CR) using both quantitative and qualitative methods. The paper was undertaken in Libya, because Libya has an important standing in the world economy as well as a different political and economic system (Wallace & Wilkinson 2004). Moreover, it is a particularly interesting country, as socialist and Islamic factors have impacted on the nature of CSRD. As a result, the level of CSRD has increased in Libya since 2000 due to pressures from stakeholders for information which may influence organisational performance for Libyan companies (Pratten & Mashat 2009). The quantitative data used to measure level of CSRD consists of 110 annual reports of 40 Libyan companies and 149 questionnaires collected from managers and employees to measure corporate reputation. In the qualitative data, thirty one financial managers and information managers express their perception about the relationship between CSRD and corporate reputation. The results confirm that a high level of CSRD is strongly associated with company reputation for stakeholder groups.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: This paper was also the best paper award in Sydney conference. Deposited with blanket permission of publisher.
Depositing User: Mr Nagib Bayoud
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting and Finance
Date Deposited: 19 Oct 2012 10:37
Last Modified: 03 Jul 2013 01:11
Uncontrolled Keywords: corporate social responsibility; corporate social responsibility disclosure; corporate reputation; employee disclosure; community involvement disclosure; consumer disclosure; environmental disclosure; stakeholder theory
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1502 Banking, Finance and Investment > 150299 Banking, Finance and Investment not elsewhere classified
22 Philosophy and Religious Studies > 2201 Applied Ethics > 220102 Business Ethics
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150106 Sustainability Accounting and Reporting
Socio-Economic Objective (SEO2008): B Economic Development > 86 Manufacturing > 8698 Environmentally Sustainable Manufacturing > 869899 Environmentally Sustainable Manufacturing not elsewhere classified
B Economic Development > 89 Information and Communication Services > 8998 Environmentally Sustainable Information and Communication Services > 899899 Environmentally Sustainable Information and Communication Services not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/21280

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