Incentives and Disincentives For Corporate Environmental Disclosure CED in Developing Countries : Libya Case Study
| المصدر: | مجلة جامعة الزيتونة |
|---|---|
| الناشر: | جامعة الزيتونة |
| المؤلف الرئيسي: | Ishwerf, Adel Imhmed (Author) |
| المجلد/العدد: | ع9 |
| محكمة: | نعم |
| الدولة: |
ليبيا |
| التاريخ الميلادي: |
2014
|
| الشهر: | صيف |
| الصفحات: | 56 - 83 |
| DOI: |
10.35778/1742-000-009-028 |
| ISSN: |
2523-1006 |
| رقم MD: | 839848 |
| نوع المحتوى: | بحوث ومقالات |
| قواعد المعلومات: | EcoLink, EduSearch, IslamicInfo, HumanIndex |
| مواضيع: | |
| رابط المحتوى: |
عدد مرات التحميل
5
| المستخلص: |
Corporate Social and Environmental Disclosure (CSED) was one of the main topics of argument in the literature, particularly in the 1970s and 1980s. Since the early 1990s, the emphasis has been shifted to Corporate Environmental Disclosure (CED) rather than Corporate Social Disclosure (CSD). CED practice has become a topic of investigation among accounting academic researchers in both developed and developing countries. The literature has identified that the level of practices in CED in developing countries is lagging behind the developed countries. However, it is worth mentioning that pressures for CED vary from country to country and from region to region, especially between developing and developed countries. This paper presents an in-depth investigation of group of stakeholders’ perceptions towards CED in Libya. This paper clarifies opinions as why or why not Libyan companies disclose their environmental information. Further, it has identified disincentives for CED in Libya and factors that may encourage Libyan companies to disclose their environmental information. Evidence is collected from in-depth interviews with thirty interviewees from six groups of stakeholders of Ahlia Cement Company (ACC) namely: Regulators and Policy Makers, Local Government, Financial Institutions, Shareholders, Managers, and Employees. The findings suggest that there is a strong consensus between the six groups surveyed on a number of disincentives for CED. However, there is no consensus between these groups of the incentives for CED. |
|---|---|
| ISSN: |
2523-1006 |
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