DETERMINANTS OF SOCIAL AND ENVIRONMENTAL REPORTING PRACTICES DISCLOSURE IN LIBYAN OIL AND GAS INDUSTRY: A MANAGERIAL PERSPECTIVE

The purpose of the study is to investigate management behaviour in reporting CSER activities and factors that influence their decision case Libyan Oil Gas industry. For this purpose, in-depth interviews were conducted with 9 managers working industry Libya. transcribed then analyzed using thematic approach. findings revealed recognize companies’ social environment responsibility, on a self-motivation basis as well due potential negative impacts company’s operations society. On other hand, oil gas companies deem themselves obliged report practices increased awareness about Nevertheless, disclosure these still limited lack comprehensive framework sets all requirements for companies. It noteworthy first focuses behavior Hence, it makes great contribution lays foundation future studies area. Keywords: Social Environmental Reporting, Managerial Perception, Developing Economies, Industry JEL Classifications: Q43, Q52, Q54, M14, L71 DOI: https://doi.org/10.32479/ijeep.10821