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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my-usim-ddms-12979 |
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uketd_dc |
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Universiti Sains Islam Malaysia |
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USIM Institutional Repository |
| language |
other |
| topic |
Corporate Social Responsibilities (CSR) Social responsibility--Religious aspects--Islam--Libya Muslim communities |
| spellingShingle |
Corporate Social Responsibilities (CSR) Social responsibility--Religious aspects--Islam--Libya Muslim communities Muamr Ahmed Salem AlDarawi معمر محمد سالم الدراوي العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| description |
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. |
| format |
Thesis |
| author |
Muamr Ahmed Salem AlDarawi معمر محمد سالم الدراوي |
| author_facet |
Muamr Ahmed Salem AlDarawi معمر محمد سالم الدراوي |
| author_sort |
Muamr Ahmed Salem AlDarawi |
| title |
العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| title_short |
العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| title_full |
العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| title_fullStr |
العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| title_full_unstemmed |
العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| title_sort |
العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا |
| granting_institution |
Universiti Sains Islam Malaysia |
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my-usim-ddms-129792024-06-11T18:02:19Z العوامل المعرفية والمعرفية والخارحية للاءفصاح عن المسؤلية الاجتماعية في الشركات العاملة في ليبيا al-Awamil al-ma'rifiat wa-al-kharihiyyat lil-afisah ean almaswaliat alaijtimaeiat fi alsharikat aleamilat fi libia Muamr Ahmed Salem AlDarawi معمر محمد سالم الدراوي 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. Universiti Sains Islam Malaysia 2021-03 Thesis other https://oarep.usim.edu.my/handle/123456789/12979 https://oarep.usim.edu.my/bitstreams/fc157efc-6d79-4af5-95fe-da53fab7305a/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/7dd8afac-8f14-4405-a4a1-681ee6437c9a/download 92ed9f20add53e9a8b09cde7bbb3c7fd https://oarep.usim.edu.my/bitstreams/d167b0aa-c848-4d48-bc06-a24312013dd4/download bb68ddc92acb9522542fb7ad4773dcad https://oarep.usim.edu.my/bitstreams/e4713dc6-f266-4924-84ee-2641ecdd9901/download 5c695b315ada9bc2c475aa4ef95cdcfc https://oarep.usim.edu.my/bitstreams/a51c68ff-7acd-441b-b6c9-dae6eb7a89c1/download eeaa3d29c62e0bbd8b29b36e227807e7 https://oarep.usim.edu.my/bitstreams/1ba3245e-7a87-46fe-aa23-9b620bd64f83/download 3357759d82e529dcefa2f049f807c356 https://oarep.usim.edu.my/bitstreams/8b17c31b-2111-4358-947e-e068fe3d999c/download 0cf72f6a6550f384fe21a341caec8816 https://oarep.usim.edu.my/bitstreams/db93df83-e4e7-40bf-af72-ddd881118148/download 96a96b5a86922f7c251bd0c74c633f08 https://oarep.usim.edu.my/bitstreams/f06d83df-7b4a-445e-9c7a-32054ca25d2b/download b1749a7f7d255619a86483180311df77 https://oarep.usim.edu.my/bitstreams/7140f0f1-8107-426f-92ed-dfc08f55d366/download b5e3f16e1777e86085f2fc05da35f30c https://oarep.usim.edu.my/bitstreams/b7d31f45-0b45-44cc-9df8-e8ae48460005/download 7cadcee0c2f768fb0c77c8092791bde2 https://oarep.usim.edu.my/bitstreams/004e5474-c881-443e-8b8b-cb28d0c0462f/download 3cefb261829ae74b1216123225655942 https://oarep.usim.edu.my/bitstreams/132605da-8cba-41fa-89bf-d22a08201093/download 22f6cbe5df9cbfb39ed62e9ed356f51e https://oarep.usim.edu.my/bitstreams/bb5acbe2-efca-488f-8ee1-5d8a52fdf693/download 90f31039632679df63c50377e836e76c https://oarep.usim.edu.my/bitstreams/d2ff4ca8-1688-4f07-ba20-8f488ae04c77/download adce76c33e056a27a1dee5d66235cacd https://oarep.usim.edu.my/bitstreams/7beaa7a8-c5f6-4875-a8e8-49d65d4de68d/download de9ea398d05b9ec2f793f5325d22e799 https://oarep.usim.edu.my/bitstreams/79eff2e0-e54c-4a5e-9140-86d216df0f48/download c71e30f161a6fbf741b8fe6f68bf0179 https://oarep.usim.edu.my/bitstreams/e0382100-8bfc-4f53-814f-92ba615e5444/download daae13f5f97c832c64d0cfa9fba39a00 https://oarep.usim.edu.my/bitstreams/d31953da-2211-431b-86d1-8b4e69cb1f4e/download 649ca424bc18fb8b89825c58f9e2fb3d https://oarep.usim.edu.my/bitstreams/f4f0109e-4db4-470a-b97b-702f1e27c4f4/download 8b23531e1444d8c30c94905b71d09697 https://oarep.usim.edu.my/bitstreams/daa72c1e-bb1e-418d-977e-da9b36408b66/download 1541dad728d1b91a1df55e7c51d45d87 Corporate Social Responsibilities (CSR) Social responsibility--Religious aspects--Islam--Libya Muslim communities |