Corporate social responsibility disclosure and company characteristics: insights and empirical evidence from the Libyan extractive sector Online publication date: Wed, 01-May-2019
by Kamal A. Mohamed Mahmes
International Journal of Corporate Strategy and Social Responsibility (IJCSSR), Vol. 1, No. 4, 2018
Abstract: This study investigates the corporate social responsibility disclosure (CSRD) practices of Libyan extractive companies from 2009 to 2014, discerning the most appropriate theoretical explanation of such practices in light of the relationship between levels of CSRD practice and specific company characteristics. The study uses the content analysis technique to analyse the annual reports of companies. The study finds that whether a company is public or private, country of ownership structure and activity location are the major significant determinants influencing and correlating with CSRD levels in Libya. Conversely, company size, age and industry concentration are not positively correlated with CSRD levels in Libya. The study highlights the lack of explanatory power of the existing CSRD theories within this specific context. The implications of this study suggest that without international influence, it is less likely that institutional forces in Libya would be effective in dealing with CSRD issues.
Online publication date: Wed, 01-May-2019
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Corporate Strategy and Social Responsibility (IJCSSR):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email email@example.com