Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study

Nagib Salem Bayoud, Marie Kavanagh, Geoff Slaughter


This paper explores whether company age, industry type and company size have a potential influence on levels of Corporate Social Responsibility Disclosure (CSRD) in the annual reports of Libyan companies. In this study quantitative and qualitative methods were used to collect data to determine the level CSRD in Libyan firms. Hypotheses are tested using regression analysis on a sample of 40 annual reports from Libyan companies’ from 2007 to 2009. In addition, thirty one of the financial managers and information managers express their perceptions about the determinants of CSRD in Libya. The quantitative findings reveal that there is a positive relationship between company age and industry type and the level of CSRD. The qualitative findings show a positive relationship between all factors influencing levels of CSRD used in this study and level of CSRD in Libyan companies.

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DOI: https://doi.org/10.5539/ijef.v4n4p13

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International Journal of Economics and Finance  ISSN  1916-971X (Print) ISSN  1916-9728 (Online)  Email: ijef@ccsenet.org

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