Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)

This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists of the 310 annual reports from 95 firms over a period of eight years f...

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Autores principales:	Najeb Masoud, Anu Vij
Formato:	article
Lenguaje:	EN
Publicado:	Taylor & Francis Group 2021
Materias:	csr disclosure csr responsibilities soes public-sector libya Business HF5001-6182 Management. Industrial management HD28-70
Acceso en línea:	https://doaj.org/article/f2c1bc527d60420bbe4ec0463c29cfae
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spelling	oai:doaj.org-article:f2c1bc527d60420bbe4ec0463c29cfae2021-12-02T13:53:20ZFactors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)2331-197510.1080/23311975.2020.1859850https://doaj.org/article/f2c1bc527d60420bbe4ec0463c29cfae2021-01-01T00:00:00Zhttp://dx.doi.org/10.1080/23311975.2020.1859850https://doaj.org/toc/2331-1975This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists of the 310 annual reports from 95 firms over a period of eight years from 2010 to 2018 inclusive. A content analysis approach of the firms’ annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors in this study are analysed against the extent of CSR disclosures by SOEs using multiple regression. The main finding from the content analysis indicates that the extent of CSR disclosures made by SOEs in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that four of the eight proposed independent variables – firm sizes, firm age, type of sector, and CSR responsibilities—are statistically significant and positively related to the dependent variable CSR disclosure. With respect to the profile of SOE managers, those who are exercise responsibility in areas of CSR appear to have a significant influence on information disclosure in this respect, perhaps because their profession makes them more aware of such issues. The paper offers significant contributions to the extant literature by examining whether there are any effects of CSR disclosure practices by SOEs and expands the pool of CSR knowledge in the developing country context, especially in the public sector. This study provides fruitful implications for policy-makers and practitioners about state holdings, which may either hinder, or enhance corporate social performance.Najeb MasoudAnu VijTaylor & Francis Grouparticlecsr disclosurecsr responsibilitiessoespublic-sectorlibyaBusinessHF5001-6182Management. Industrial managementHD28-70ENCogent Business & Management, Vol 8, Iss 1 (2021)
institution	DOAJ
collection	DOAJ
language	EN
topic	csr disclosure csr responsibilities soes public-sector libya Business HF5001-6182 Management. Industrial management HD28-70
spellingShingle	csr disclosure csr responsibilities soes public-sector libya Business HF5001-6182 Management. Industrial management HD28-70 Najeb Masoud Anu Vij Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
description	This paper examines the relationship between selected firm-specific variables and the extent of corporate social responsibility (CSR) disclosures by Libyan state-owned enterprises (SOEs). The initial sample in this study consists of the 310 annual reports from 95 firms over a period of eight years from 2010 to 2018 inclusive. A content analysis approach of the firms’ annual reports is applied using a CSR disclosure index based on the Global Reporting Initiative guidelines. The factors in this study are analysed against the extent of CSR disclosures by SOEs using multiple regression. The main finding from the content analysis indicates that the extent of CSR disclosures made by SOEs in their annual reports is mostly descriptive, with charity and donation being the most disclosed items. The main findings from the correlation and regression analyses show that four of the eight proposed independent variables – firm sizes, firm age, type of sector, and CSR responsibilities—are statistically significant and positively related to the dependent variable CSR disclosure. With respect to the profile of SOE managers, those who are exercise responsibility in areas of CSR appear to have a significant influence on information disclosure in this respect, perhaps because their profession makes them more aware of such issues. The paper offers significant contributions to the extant literature by examining whether there are any effects of CSR disclosure practices by SOEs and expands the pool of CSR knowledge in the developing country context, especially in the public sector. This study provides fruitful implications for policy-makers and practitioners about state holdings, which may either hinder, or enhance corporate social performance.
format	article
author	Najeb Masoud Anu Vij
author_facet	Najeb Masoud Anu Vij
author_sort	Najeb Masoud
title	Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
title_short	Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
title_full	Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
title_fullStr	Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
title_full_unstemmed	Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)
title_sort	factors influencing corporate social responsibility disclosure (csrd) by libyan state-owned enterprises (soes)
publisher	Taylor & Francis Group
publishDate	2021
url	https://doaj.org/article/f2c1bc527d60420bbe4ec0463c29cfae
work_keys_str_mv	AT najebmasoud factorsinfluencingcorporatesocialresponsibilitydisclosurecsrdbylibyanstateownedenterprisessoes AT anuvij factorsinfluencingcorporatesocialresponsibilitydisclosurecsrdbylibyanstateownedenterprisessoes
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Factors influencing corporate social responsibility disclosure (CSRD) by Libyan state-owned enterprises (SOEs)

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