Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
نویسندگان
چکیده
This paper examines the relationship between selected firm-specific variables and extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists 310 annual reports from 95 firms over a period eight years 2010 to 2018 inclusive. A content analysis approach firms’ is applied using CSR disclosure index based on Global Reporting Initiative guidelines. factors are analysed against SOEs multiple regression. main finding indicates that made their mostly descriptive, with charity donation being most disclosed items. findings correlation regression analyses show four proposed independent – firm sizes, age, type sector, responsibilities—are statistically significant positively related dependent variable disclosure. With respect profile SOE managers, those who exercise areas appear have influence information respect, perhaps because profession makes them more aware such issues. offers contributions extant literature examining whether there any effects practices expands pool knowledge developing country context, especially public sector. provides fruitful implications for policy-makers practitioners about state holdings, which may either hinder, or enhance performance.
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ژورنال
عنوان ژورنال: Cogent Business & Management
سال: 2021
ISSN: ['2331-1975']
DOI: https://doi.org/10.1080/23311975.2020.1859850