Corporate social disclosure in Libya
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.
Volume (Year): 5 (2009)
Issue (Month): 3 (August)
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