Factors influencing levels of corporate social responsibility disclosure Libyan firms: a mixed study
Article
Article Title | Factors influencing levels of corporate social responsibility disclosure Libyan firms: a mixed study |
---|---|
ERA Journal ID | 22210 |
Article Category | Article |
Authors | Bayoud, Nagib Salem (Author), Kavanagh, Marie (Author) and Slaughter, Geoff (Author) |
Journal Title | International Journal of Economics and Finance |
Journal Citation | 4 (4), pp. 13-29 |
Number of Pages | 17 |
Year | 2012 |
Place of Publication | Toronto, ON. Canada |
ISSN | 1916-971X |
1916-9728 | |
Digital Object Identifier (DOI) | https://doi.org/10.5539/ijef.v4n4p13 |
Web Address (URL) | http://www.ccsenet.org/journal/index.php/ijef/article/view/15904 |
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. |
Keywords | corporate social responsibility (CSR); corporate social responsibility disclosure (CSRD); stakeholder theory; annual report; company size; company age; industry type; Libya |
ANZSRC Field of Research 2020 | 350710. Organisational behaviour |
350799. Strategy, management and organisational behaviour not elsewhere classified | |
350107. Sustainability accounting and reporting | |
Byline Affiliations | School of Accounting, Economics and Finance |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q13qx/factors-influencing-levels-of-corporate-social-responsibility-disclosure-libyan-firms-a-mixed-study
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