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Corporate social disclosure in Libya

Author

Listed:
  • John D. Pratten
  • Adel Abdulhamid Mashat

Abstract

Purpose - The purpose of this paper is to examine corporate social disclosure in Libya so as to determine if it follows the western capitalist model or whether it has developed its own distinct characteristics resulting from influences of the Islamic and socialist environment in which it operates. Design/methodology/approach - The paper arrives at a definition of western CSR, discovers the reasons that firms make disclosures, and then considers the key influences on Libyan society. It finally studies disclosure in 56 of its companies. Findings - The results suggest that the emphasis on CSR disclosure in Libya is different from that to be found in the west. Research limitations/implications - Before final conclusions can be drawn, more companies would need to be studied, from a wider variety of industries. Originality/value - Despite the limitations, the paper offers an insight into a socialist and Islamic approach to corporate social disclosures.

Suggested Citation

  • John D. Pratten & Adel Abdulhamid Mashat, 2009. "Corporate social disclosure in Libya," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 5(3), pages 311-327, July.
    • Handle: RePEc:eme:srjpps:v:5:y:2009:i:3:p:311-327
    DOI: 10.1108/17471110910977258
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    Citations

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    Cited by:

    1. Mohammed Mispah Said Omar & Abdelghani Echchabi & Abdullah Mohammed Ayedh & Salim Al-Hajri, 2021. "Determinants of Social and Environmental Reporting Practices Disclosure in Libyan Oil and Gas Industry: A Managerial Perspective," International Journal of Energy Economics and Policy, Econjournals, vol. 11(4), pages 504-510.
    2. Tibebe Sirak Asfaw & Vida Botes & Lula G. Mengesha, 2017. "The role of NGOs in corporate environmental responsibility practice: evidence from Ethiopia," International Journal of Corporate Social Responsibility, Springer, vol. 2(1), pages 1-9, December.
    3. Jamali, Dima & Jain, Tanusree & Samara, Georges & Zoghbi, Edwina, 2020. "How institutions affect CSR practices in the Middle East and North Africa: A critical review," Journal of World Business, Elsevier, vol. 55(5).
    4. Obeid Ahmed Obeid Abdelnour, 2021. "Talent Retention at Commercial Banks in Vietnam," International Review of Management and Marketing, Econjournals, vol. 11(1), pages 60-67.
    5. Teresa Eugénio & Sónia Gomes & Manuel Castelo Branco & Ana Isabel Morais, 2022. "Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal," Sustainability, MDPI, vol. 14(20), pages 1-15, October.
    6. Nagib Salem Bayoud & Marie Kavanagh & Geoff Slaughter, 2012. "An Empirical Study Of The Relationship Between Corporate Social Responsibility Disclosure And Organizational Performance: Evidence From Libya," International Journal of Management and Marketing Research, The Institute for Business and Finance Research, vol. 5(3), pages 69-82.
    7. Osman, Mohamed & Gallhofer, Sonja & Haslam, Jim, 2021. "Contextualising and critically theorising corporate social responsibility reporting: Dynamics of the late Mubarak Era in Egypt," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 74(C).
    8. Zam Zuriyati Mohamad & Hatijah Mohamed Salleh & Nur Diyana Ismail & Ibrahim Tamby Chek, 2014. "Does Quality of Non-Financial Information Disclosure Influence Firms’ Profitability in Malaysia?," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(4), pages 297-306, October.

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