Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study

By Nagib Salem Bayoud, Marie H. Kavanagh, Geoff Slaughter. 2012

153 citations recorded by the source corpus.

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.

Subfields: Information Systems, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/ae9472918bf1055ae1ca0057d6b430d5972fb12d

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Marketing

1. D. Ramdhony
2. Joanna Krasodomska
3. J. Dyduch
4. Mohamed Omran

In Strategy and Management

1. D. Ramdhony
2. Firas S. Q. Barakat
3. Lázaro Rodríguez Ariza
4. Joanna Krasodomska
5. J. Dyduch
6. •. VictoriaLo´pezPe´rez
7. M. V. L. Pe´rez
8. Mohamed Omran

Citations in the corpus

• Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, methodology): “All the items related to Sources : Gray et al. (1995), Hackston and Milne (1996), Hossain et al. (2006), Ghazali (2007), Branco and Rodrigues (2008), Rouf (2011), Bayoud et al. (2012), Lassaad and Khamoussi (2012), Uwuigbe and Egbide (2012) this issue have a high value.”
• Determinants of Corporate Social Responsibility Disclosure: An Empirical Study of Polish Listed Companies (2017, background): “A variety of determinants can influence company CSR participation, and understanding these processes is essential [44].”
• Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review (2015, background): “Bayoud et al. (2012) confirm that a high level of CSR disclosures is strongly associated with corporate reputation for stakeholder group (stakeholder approach).”