Influence of Company Characteristics on Extent of Corporate Social Responsibility and Environmental Reporting by Libyan Companies
| المصدر: | مجلة الجامعي |
|---|---|
| الناشر: | النقابة العامة لأعضاء هيئة التدريس الجامعي |
| المؤلف الرئيسي: | El Azerg, Osama (Author) |
| مؤلفين آخرين: | Benomran, Naser (Co-Author) |
| المجلد/العدد: | ع23 |
| محكمة: | نعم |
| الدولة: |
ليبيا |
| التاريخ الميلادي: |
2016
|
| الشهر: | ربيع |
| الصفحات: | 66 - 88 |
| ISSN: |
2706-5820 |
| رقم MD: | 770857 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EduSearch |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Corporate Social Responsibility and environmental reporting (CSER), | Libya
|
| رابط المحتوى: |
عدد مرات التحميل
24
| المستخلص: |
This study examines the influence of company characteristics (i.e., company age, company size, and industry type) on the extent of corporate social responsibility and environmental reporting (CSER) in the annual reports of Libyan firms. Quantitative and qualitative methods were used to analyze the data and determine the extent of CSER in these companies. The hypotheses of the sample that comprised 162 annual reports of 42 Libyan companies from 2006 to 2012 were tested via regression analysis. In addition, the opinions of 31 public relations and financial managers on the factors that influence CSER in Libya were investigated. Quantitative findings revealed a positive association between company size and industry type, and the extent of CSER. Qualitative findings revealed a positive relationship among the factors and the extent of CSER in Libyan companies. |
|---|---|
| ISSN: |
2706-5820 |
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