Corporate social responsibility disclosure and organisational performance: The case of Libya, a mixed methods study

PhD Thesis


Bayoud, Nagib Salem Muhammad. 2012. Corporate social responsibility disclosure and organisational performance: The case of Libya, a mixed methods study. PhD Thesis Doctor of Philosophy. University of Southern Queensland.
Title

Corporate social responsibility disclosure and organisational performance: The case of Libya, a mixed methods study

TypePhD Thesis
Authors
AuthorBayoud, Nagib Salem Muhammad
SupervisorKavanagh, Marie
Cater-Steel, Aileen
Institution of OriginUniversity of Southern Queensland
Qualification NameDoctor of Philosophy
Number of Pages337
Year2012
Abstract

This thesis reports to examine and to extend the literature, by obtaining a deeper understanding of the link between corporate social responsibility disclosure and organizational performance in terms of financial performance, employee commitment, and corporate reputation by using a mixed methodology underpinned by stakeholder theory. This relationship between corporate social responsibility activity and disclosure with organizational performance attracts the interest of significant stakeholder groups. Numerous prior studies have sought to examine the links between corporate social responsibility disclosure and organizational performance using quantitative methods.
Two parts were undertaken in this study. The first part of this study involved a statistical examination of the relationship between corporate social responsibility disclosure and organizational performance for Libyan companies operating in four sectors (manufacturing, banking and insurance, service, and mining). It used longitudinal data drawn from annual reports for the period 2007 to 2009 and tested for linear relationships to identify the relationship between this disclosure and financial performance. It also utilized data gathered by questionnaire to examine the relationship between this disclosure and employee commitment and corporate reputation. This study expected to find a positive relationship between corporate social responsibility disclosure categories and organizational performance. On the one hand, the longitudinal data found a positive relationship between levels of corporate social responsibility disclosure categories and organizational performance in terms of financial performance measures and corporate reputation indicators. More specifically, it revealed a positive relationship between environmental disclosure and return on assets, consumer disclosure and revenues, community involvement disclosure and return on assets, and employee disclosure and return on equity. It also found a positive relationship between consumer disclosure and employee disclosure with corporate reputation. On the other hand, the longitudinal data found no relationship between levels of corporate social responsibility disclosure and employee commitment indicators.
The second part of this study was a qualitative, interview-based inquiry about the relationship between corporate social responsibility disclosure and organizational performance in terms of financial performance, employee commitment, and corporate reputation in Libyan companies. Twenty -four financial managers and seven information managers from twenty-four companies were interviewed to obtain an understanding about this relationship and how this disclosure affects organizational performance. The findings of this study confirmed that there are a number of motivations for Libyan companies across the four sectors to disclose information about corporate social responsibility disclosure in their annual reports. The qualitative findings of this study revealed that there is a positive relationship between levels of corporate social responsibility disclosure and organizational performance. The four categories of corporate social responsibility disclosure levels have a positive effect on financial performance and corporate reputation, while only consumer disclosure and employee disclosure affects employee commitment due to stakeholders’ pressures, among other reasons. In this study, the qualitative findings confirmed that levels of corporate social responsibility disclosure are the major driver behind improving organizational performance in the selected sample.

Keywordscorporate social responsibility; organisational performance; Libya; disclosure; financial performance; employee commitment; corporate reputation
ANZSRC Field of Research 2020350799. Strategy, management and organisational behaviour not elsewhere classified
350101. Accounting theory and standards
350104. International accounting
Byline AffiliationsSchool of Accounting, Economics and Finance
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Factors influencing levels of corporate social responsibility disclosure Libyan firms: a mixed study
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