An empirical study of the relationship between corporate social responsibility disclosure and organizational performance: evidence from Libya

Bayoud, Nagib Salem and Kavanagh, Marie and Slaughter, Geoff (2012) An empirical study of the relationship between corporate social responsibility disclosure and organizational performance: evidence from Libya. International Journal of Management and Marketing Research, 5 (3). pp. 69-82. ISSN 1933-3153

Abstract

This paper examines the relationship between corporate social responsibility disclosure (CSRD) and organizational performance in terms of financial performance, employee commitment and corporate reputation in Libyan companies through stakeholder’s pressures. The researchers have chosen the Libyan context as one of the world’s developing countries and it has undergone many changes over a short period of time in terms of economic, environmental and social changes. The empirical study was used to collect data relating to CSRD and organizational performance in Libyan companies, it was employed to analyse 110 annual reports of 40 firms that were gathered by using content analysis. This paper reveals that level of CSRD in the annual reports has a positive relationship with organizational performance in terms of financial performance and corporate reputation, while there is not significant relationship between level of CSRD and employee commitment. This paper contributes to the accounting literature by providing evidence from Libya that perceived the level of CSRD in annual reports can have an influence on level of both financial performance and corporate performance by stakeholder’s pressure.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Permanent restricted access to paper, publisher policy on copyright and re-distribution unknown.
Faculty / Department / School: Historic - Faculty of Business and Law - School of Accounting, Economics and Finance
Date Deposited: 10 Jan 2013 23:56
Last Modified: 18 Dec 2017 06:39
Uncontrolled Keywords: corporate social responsibility (CSR); corporate social responsibility disclosure (CSRD); financial performance; employee commitment; corporate reputation; stakeholder theory
Fields of Research : 15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150311 Organisational Behaviour
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: C Society > 95 Cultural Understanding > 9599 Other Cultural Understanding > 959999 Cultural Understanding not elsewhere classified
URI: http://eprints.usq.edu.au/id/eprint/21388

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