Corporate social responsibility disclosure and corporate reputation in developing countries: the case of Libya
Article
Article Title | Corporate social responsibility disclosure and corporate reputation in developing countries: the case of Libya |
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ERA Journal ID | 35932 |
Article Category | Article |
Authors | Bayoud, Nagib Salem (Author), Kavanagh, Marie (Author) and Slaughter, Geoff (Author) |
Journal Title | Journal of Business and Policy Research |
Journal Citation | 7 (1), pp. 131-160 |
Number of Pages | 30 |
Year | 2012 |
Place of Publication | Melbourne, Australia |
ISSN | 1449-387X |
Web Address (URL) | http://www.jbprpapers.com/00.journals/2012/april/8.pdf |
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. |
Keywords | corporate social responsibility; corporate social responsibility disclosure; corporate reputation; employee disclosure; community involvement disclosure; consumer disclosure; environmental disclosure; stakeholder theory |
ANZSRC Field of Research 2020 | 350299. Banking, finance and investment not elsewhere classified |
500102. Business ethics | |
350107. Sustainability accounting and reporting | |
Public Notes | This paper was also the best paper award in Sydney conference. Deposited with blanket permission of publisher. |
Byline Affiliations | School of Accounting, Economics and Finance |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q14w8/corporate-social-responsibility-disclosure-and-corporate-reputation-in-developing-countries-the-case-of-libya
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