العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا
Despite the presence of a large number of companies in Libya operating in environmentally sensitive industries, corporate social responsibility (CSR) Disclosure remained weak in terms of quantity and quality compared to companies in developed countries, and with the weak interest in studies in this...
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| Summary: | Despite the presence of a large number of companies in Libya operating in environmentally sensitive industries, corporate social responsibility (CSR) Disclosure remained weak in terms of quantity and quality compared to companies in developed countries, and with the weak interest in studies in this aspect by the competent authorities, as their focus was limited to Attempting to describe disclosure practices without addressing the reasons that have a role in accepting the concept of this type of disclosure in companies which operating in Libya. Therefore, this study aims to determine whether companies operating in Libya disclose CSR and measure the extent of the influence of knowledge factors related to the managers of these companies and other external factors on the level of CSR disclosure, as an attempt to identify the reasons for the decline of this type of disclosure in Libya and to address the deficiency in Studies on this topic in developing countries as well. In pursuit of these goals, we have used both stakeholder theory and legitimacy theory to explain social responsibility disclosure practices in the Libyan Muslim community. Because they do not contradict the Islamic religion’s vision of the logic of corporate social responsibility. The companies operating in the four most important sectors were selected such as the services and banking sector, the industrial sector, the oil and gas sector, and finally the insurance sector. Which publishes mandatory financial reports annually. Also, two methods of data collection were used, namely, distributing (310) questionnaires to the managers and directors of departments in those companies, and analyzing the content of (303) annual reports for (58) companies from the four sectors for the period from (2005 to 2017). Furthermore, the program of the Statistical Package for Social Sciences (IBM SPSS Statistics 25) and the program (smartPLS 3) were used for data analysis. The results show that important results were reached, which is the low level of CSR disclosure in companies operating in Libya, and the knowledge factors related to managers of companies operating in Libya, namely: (Corporate managers 'awareness of the concept and importance of social responsibility disclosure, and corporate managers' awareness of religious teachings related to social responsibility and disclosure, and company culture) have a positive relationship with the level of CSR disclosure. Also, the study results showed that the external factors related to those companies are (The existence of laws and legislations regulating corporate social responsibility, media pressure, and the existence of claims for civil society organizations) that have a positive relationship with the CSR disclosure level. finally, this study provides a significant contribution in the evaluation of corporate social responsibility disclosure in companies operating in Libya, and whose economy depends on the production of oil and gas and environmentally sensitive industries, that is based on identifying factors affecting the disclosure of CSR in Muslim communities and the power of religion factor to influence this type of disclosure. |
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