Skip to main content
Article thumbnail
Location of Repository

Corporate social reporting in a transition economy: the case of Libya

By Mahmoud Elmogla

Abstract

The social and economic environments of developing countries differ from those of liberal market economies of the developed countries, and the differences are reflected in the accounting disclosure practices. Recent years have shown an increased attention paid by accounting research to Corporate Social Responsibility and Disclosure which is recognized as having the potential to enhance the transparency of business enterprises’ social influence, enabling the wider society to hold business enterprises more accountable for their operations. Corporate Social Responsibility and Disclosure practices in most developing countries remain fairly rudimentary and relatively few studies have focused on the corporate social responsibility disclosure practices in such countries.\ud The aim of this study is to investigate corporate social responsibility disclosure in Libyan companies’ annual reporting in the light of the country’s economic, social and political environment. In particular, it seeks to map current corporate social disclosure in annual reports and to understand various parties’ views of that practice and its possible future development.\ud To achieve the aim and particular objectives of the study it was necessary to utilise more than one research method. Firstly, a descriptive method is used to provide an overview of accounting and its environment in a developing country, and the economic, social and political environment in Libya. Secondly, empirical evidence\ud covering a five year period across a sample of private and public companies in Libyan environment is presented using content analysis to analyse the companies’ annual reports. Finally, an empirical survey by personally delivered and collected questionnaire of 303 participants in four groups of research participants (academic accountants, financial managers, government officials and investors) was performed to explore the views and perceptions regarding corporate social reporting in Libya.\ud The content analysis showed that Libyan companies generally disclose some information related to social responsibility. However, the amount of information is low compared with counterparts in developed countries. Employee and community\ud involvement are the themes that the companies disclose most information about. The findings from the questionnaire survey indicate that participants preferred social information to be disclosed in the annual report, ideally placed in a separate section. The disclosure of more social and environmental information was widely accepted\ud and viewed as leading to some socioeconomic benefits at the macro level

Topics: H1, HG
OAI identifier: oai:eprints.hud.ac.uk:9047

Suggested articles

Citations

  1. (2000). A comparative analysis of corporate reporting on ethical issues by UK and German chemical and pharmaceutical companies.
  2. (2004). A comparative study of the contents of corporate social responsibility reports of UK companies.
  3. (1988). A descriptive study of social responsibility mutual funds.
  4. (1998). A longitudinal study of corporate social reporting in Singapore: the case of the banking, food and beverages and hotel industries.
  5. (2003). A multinational test of determinants of corporate disclosure.
  6. (1989). A Note on corporate social disclosure practices in developing countries: the case of Malaysia and Singapore.
  7. (1979). A note on external social reporting by German companies: a survay of 1979 company reports.
  8. (2008). A Stakeholder Approach to Corporate Social Responsibility: A Fresh Perspective into Theory and Practice.
  9. (1997). A study of consensus among users of corporate annual reports In developing countries: implication for the design of appropriate disclosure policies by enterprises in the emergig nations.
  10. (2001). A study of corporate social disclosures in Bangladesh.
  11. (1974). A study of the consensus on disclosure among public accountants and security analysts.
  12. (1984). A suggested classification for social accounting research.
  13. (1990). Acciunting in developing countries: a review of the literature.
  14. (1994). Accounitng: an international perspective. Burn Ridge: Business One Irwin.
  15. (1996). Accounting & accountability : changes and challenges in corporate social and environmental reporting.
  16. (2002). Accounting and audit.
  17. (1982). Accounting and corporate accountability.
  18. (1993). Accounting and society.
  19. (1990). Accounting for developing countries: an alternative approach.
  20. (2001). Accounting for the environment (2nd ed.).
  21. (1993). Accounting for the environment and sustainability in lesser-developed countries, an exploratory note.
  22. (1990). Accounting in developing countries: Indonesia and Solomon Islands as case studies for regional cooperation accounting Research in Third World Accounting,
  23. (1985). Accounting in its social context: towards a history of value added in the United Kingdom. Accounting Organizations and Society,
  24. (2001). Accounting information disclosure and accountability: cases from
  25. (1968). Accounting principles generally accepted in the united states versus those generally accepted elsewhere.
  26. (1975). Accounting Standards Steering Committee.
  27. (2000). Accounting theory.
  28. (1993). Accounting, economic and environmental influences on financial reporting practices in third world countries: The case of Moroco.
  29. (1992). Accounting's changing role in social conflict.
  30. (1989). An empirical study of financial disclosure by Swedish companies.
  31. (1982). An evaluation of environmental disclosures made in corporate annual reports.
  32. (2001). An examination of social and environmental reporting strategies.
  33. (2002). An examination of the corporate social and environmental disclosures of BHP from 1983-1997: a test of legitimacy theory.
  34. (1998). An exploration of social reporting and MNCs in Nigeria. Social and Environmental Accounting,
  35. (1998). An introduction to qualitative research.
  36. (1984). Another look at corporate social responsibility and reporting: an empirical study in a developing country.
  37. (1977). Arab politics: the search for legitimacy. London:
  38. (1997). Are proverbs really so bad? herbert simon and the logical positivist perspective in american public administration.
  39. (1987). Aspects of english-arabic translation: a contrastive study.
  40. (1981). Associations between social responsibility disclosure and characteristics of companies.
  41. (1999). Basic business statistics: concepts and applications.
  42. (1994). Basic content analysis, in Lewis-Back, M.S (ed),international handbooks of quantitative applications in the social sciences. London:
  43. (1990). Basic content analysis.
  44. (1997). Buliding corporate accountability- emerging practice in social and ethical accounting, auditing and reporting.
  45. (2007). Business research methods:
  46. (2000). Business research methods: a managerial approach.
  47. (1976). Business research methods. Illinois: Richard d.
  48. (1997). Business research: a practical guide for undergraduate and postgraduate students.
  49. (2003). Busniess research: a practical guide for undergraduate and postgraduate students:
  50. (1985). Case research in marketing: opportunities, problems, and a process.
  51. (2004). Changes, problems and challenges of accounting education in Libya.
  52. (2007). Communicating about corporate social responsibility: a comparative study of CSR reporting in Australia and Slovenia.
  53. (1975). Company size, listed versus unlisted stocks, and the extent of financial disclosure.
  54. (1990). Comparison of social responsibility information disclosure media used by Canadian firms.
  55. (2000). Comprehensive criteria to judge validity and reliability of qualitative research within the realism paradigm.
  56. (1994). Computerized content analysis in management research: a demonstration of advantages & limitations.
  57. (1982). Conceptual framework - one step forward, two back.
  58. (1969). Content analysis for the social sciences and humanities. Reading,Mass:
  59. (1952). Content analysis in communications research.
  60. (1980). Content analysis: a introduction to its methodology.
  61. (2000). Corporate communication and impression management – new perspectives why companies engage in corporate social reporting
  62. (2002). Corporate environmental disclosure : The medium and the message. Unpublished PhD,
  63. (2004). Corporate environmental disclosure in Libya: evidence and environmental determinism theory .Unpublished PhD thesis.
  64. (1996). Corporate environmental disclosures: competitive disclosure hypothesis using
  65. (2000). Corporate Environmental Reporting: A Test of Legitimacy Theory.
  66. (1995). Corporate equal opportunities (non-) disclosure British Accounting Review,
  67. (1976). Corporate social accounting in the United States of America: state of the art and future prospects.
  68. (1998). Corporate social and environmental reporting an application of stakeholder theory.
  69. (2009). Corporate social and environmental reporting and the impact of internal environmental policy in South Africa.
  70. (1995). Corporate social and environmental reporting: a review of literature and a iongitudinal study of UK disclosure.
  71. (2008). Corporate social and environmental reporting: a survey of disclosure practices in egypt.
  72. (2009). Corporate social disclosure in Libya.
  73. (1990). Corporate social disclosure practice: a comparative international analysis.
  74. (1999). Corporate social disclosures by listed companies on their web sites: an international comparison.
  75. (2000). Corporate social performance reporting in Bangladesh.
  76. (1987). Corporate social reporting : accounting and accountability. Englewood Cliffs ; London:
  77. (2007). Corporate social reporting and stakeholder accountability: The missing link.
  78. (1985). Corporate social reporting in Australia.
  79. (1979). Corporate social reporting in Germany: conceptual developments and practical experience.
  80. (1983). Corporate social reporting in india.
  81. (1979). Corporate social reporting in the federal republic of germany: an overview.
  82. (1998). Corporate social reporting in the republic of ireland: a longitudinal study.
  83. (2009). Corporate Social Reporting Practice: Evidence from Listed Companies in Bangladesh.
  84. (1998). Corporate social reporting practices in Western Europe: legitimating corporate behaviour?
  85. (1989). Corporate social reporting: a rebuttal of legitimacy theory.
  86. (1988). Corporate social reporting: emerging trends in accountability and the social contract.
  87. (2009). Corporate social responsibility (CSR) reporting: a study of selected banking companies in Bangladesh.
  88. (2008). Corporate social responsibility (CSR): models and theories in stakeholder dialogue.
  89. (2007). Corporate Social Responsibility (CSR): Theory and Practice in a Developing Country Context.
  90. (2004). Corporate social responsibility and the mining industry: conflicts and constructs.
  91. (2005). Corporate social responsibility in Portugal: empirical evidence of corporate behaviour.
  92. (2010). Corporate social responsibility of a Nigerian polluter: the West African Portland Cement (WAPCO) Nigerian PLC's case.
  93. (2004). Corporate social responsibility reporting in Malaysia.
  94. (2008). Corporate Social Responsibility Reporting in South Africa.
  95. (2010). Corporate social responsibility: a study of Kazakhstan corporate sector.
  96. (2007). Corporate Social Responsibility: Future Prospects in the Turkish Context.
  97. (2002). Country analysis and forecast country report: Libya. London: WMRC plc Company.
  98. (1987). Crisis accountability and development in the third world: the case of Africa.
  99. (1983). Cross-cultural management research: the ostrich and the trend.
  100. (1986). Cross-national financial accounting linkages: an empirical political analysis.
  101. (2007). CSR Initiatives of Indian Banking Industry.
  102. (1993). Cultural constraints in management theories.
  103. (1995). Cultural infulence on the development of accounting system internationally: a test of gray's [1988] theory.
  104. (1995). Cultural relevance of western accounting systems to developing countries.
  105. (2002). Culture, corporate governance and disclosure in malaysian corporations.
  106. (1993). Culture's consequences: management in Saudi Arabia. Leadership &
  107. (1991). Cultures and organizations : software of the mind.
  108. (1985). Data in search of a theory: a critical examination of the relationships among social performance, social disclosure, and economic performance of U.S. firms.
  109. (2007). Defining corporate social responsibility: a view from big companies in Germany and the UK.
  110. (1992). Determinants of corporate social responsibility disclosure: an application of stakeholder theory.
  111. (2000). Determinants of social responsibility disclosures of U.S. fortune 500 firms: n application of content analysis.
  112. (1989). Determinants of the corporate decision to disclose social information.
  113. (1993). Development of accounting standards for developing and newly industrialized countries.
  114. (2003). Differences in environmental reporting practices in the UK and the US: the legal and regulatory context.
  115. (1975). Dimension of corporate social accounting.
  116. (1986). Disclosure quality in the governmental financial reports: an assessmrnt of the appropriateness of a compound measure.
  117. (1996). Do Australian companies report environmental news objectively?: an analysis of environmental disclosures by firms prosecuted successfully by the environmental protection authority.
  118. (1999). Does stakeholder orientation matter? the relationship between stakeholder management models and firm financial performance.
  119. (1998). Doing research in business and management: an introduction to process and method. London: Sage publications.
  120. (1968). Economic development principles, problems and policies.
  121. (1993). Education, accountability and development in the third world.
  122. (2009). Egypt: social responsibility disclosure practices.
  123. (2000). Empirical evidence on corporate social disclosure (CSD) practices in Jordan.
  124. (1999). Empirical evidence on corporate social responsibility reporting and accountability in developing country: the case of Jordan.
  125. (1995). Empirical research in accounting: alternative approaches and a case for “middlerange” thinking.
  126. (1990). Enhancing accounting education and the accounting profession in developing countries. Foreign Trade Review, Oct-Dec,
  127. (2003). Enhancing organizational global hegemony with narrative accounting disclosures: an early example.
  128. (1998). Enterprise accounting and its context of operation. Unpublished PhD thesis,
  129. (2007). Environmental disclosure and performance reporting in Malaysia.
  130. (1991). Environmental disclosure in the annual reports of british companies: a research note.
  131. (1995). Environmental disclosures in annual reports and 10Ks: an examination. Accounting Horizons,
  132. (1996). Environmental disclosures in annual reports: an international perspective.
  133. (2004). Environmental disclosures in Malaysian annual reports : a legitimacy theory perspective.
  134. (1975). Environmental factors influencing the development of accounting objectives, standards, and practices in peru.
  135. (1998). Environmental performance, legislation and annual report disclosure: the case of acid rain and Falconbridge.
  136. (2000). Environmental reporting in developing countries: empirical evidence from Bangladesh. Eco-Management and Auditing,
  137. (1995). Environmental, employee and ethical reporting in Europe (Report No.41). London: Association of Chartered Certified Accountants (ACCA).
  138. (1995). Epistemology, history of. in honderich,t(Ed). The oxford comanion to philosophy,pp 242-245.
  139. (1999). Ethical relativism: a reason for differences in corporate social reporting? Critical Perspectives on Accounting,
  140. (1992). European unification, accounting harmonisation, and social disclosure.
  141. (1997). Exploring corporate strategy. Hertfordshire:
  142. (2005). Exploring differences in social disclosures internationally: a stakeholder perspective.
  143. (1999). Exploring the reliability of social and environmental disclosures content analysis.
  144. (1991). Exposure, legitimacy, and social disclosure.
  145. (1996). Expressions of corporate social responsibility in U.K. firms.
  146. (1995). External environment, culture, and accounting practice: a preliminary test of general model of international accounting development.
  147. (1995). External vs internal debate revisited: the political economy of economic reform policies in
  148. (1991). Falling down the hole in the middle of the road: political quietism in corporate social reporting.
  149. (1987). Feminism and methodology.
  150. (2000). Financial accounting theory.
  151. (2002). Firm resources, quality signals and the determinants of corporate environmental reputation: some UK evidence.
  152. (2000). Firms' disclosure reactions to major social incidents: Australian evidence. Accounting Forum,
  153. (1988). Getting in, getting on, getting out, getting back.
  154. (2002). Global expectations and their association with corporate social disclosure practices
  155. (2009). Global practices of corporate social responsibility Berlin:
  156. (2003). Green accounting in developing countries: the case of U.A.E.
  157. (1997). Green accounting: cosmetic irrelevance or radical agenda for change.
  158. (2000). Impact of culture, market forces, and legal system on financial disclosures.
  159. (1987). Industrial development in Libya around year
  160. (2008). Influence of culture on accounting uniformity among Arab Nations.
  161. (2002). Internal organisational factors influencing corporate social and ethical reporting: beyond current theorising.
  162. (1997). International accounting : a global perspective.
  163. (2002). International accounting and multinational enterprises.
  164. (1990). International accounting standards in the third world: A synthesis of six articles.
  165. (1992). International dimensions of accounting.
  166. (1992). Intra-industry environmental disclosures in response to the Alaskan oil spill: a note on legitimacy theory.
  167. (2002). Introduction to research methods.
  168. (2002). Introduction: the legitimising effect of social and environmental disclosures – a theoretical foundation.
  169. (2001). Islam and accounting.
  170. (2000). Islamic corporate reports.
  171. (2000). Job satisfaction and work commitment in the context of Libya. Unpublished PhD thesis. The Manchester Metropolitan University,
  172. (2002). Leading and managing in developing countries: challenge, growth and opportunities for twenty-first century organisations.
  173. (2000). Legitimacy theory or managerial reality construction? corporate social disclosure in Marks and Spencer Plc corporate reports, 1969-1997. Accounting Forum,
  174. (1998). Mail survey response behaviour.
  175. (1995). Mail surveys: improving the quality.
  176. (1985). Major legal systems in the world today.
  177. (2002). Management research.
  178. (1997). Management training and development with its environment: the case of Libyan industrial companies.
  179. (2002). Managerial perceptions of corporate social disclosure: An Irish story.
  180. (1994). Managing for organizational integrity.
  181. (1998). Managing public impressions: environmental disclosures in annual reports.
  182. (1985). Measuring ideological frames of reference.
  183. (1997). Media exposure, company size, Industry, and social disclosure practice. Paper presented at the Paper Presented at the Fifth Interdisciplinary Perspectives on Accounting Conference,
  184. (2000). Methodological issues - reflections on quantification in corporate social reporting content analysis.
  185. (2000). Methodological issues - Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing &
  186. (1995). Methodological themes constructing a research database of social and environmental reporting by UK companies.
  187. (2008). Motivations for an organisation within a developing country to report social responsibility information: evidence from Bangladesh.
  188. (1997). Multimethodology: towards a framework for mixing methodologies.
  189. (2004). Multinationals and corporate social responsibility in developing countries: a case study of Nigeria.
  190. (1988). Nonparametric statistics for the behavioural sciences.
  191. (1977). of Certified Public Accounting.
  192. (1989). On Islamic accounting: its future impact on western accounting. Unpublished Working papers series,
  193. (1979). On the measurement of corporate social responsibility: selfreported disclosures as a method of measuring corporate social involvement.
  194. (1986). Organization development and national culture: where's the fit?
  195. (1975). Organizational legitimacy: societal values and organizational behaviour.
  196. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence.
  197. (2005). Perceptions on the emergence and future development of corporate social disclosure in Ireland: engaging the voices of nongovernmental organisations.
  198. (1998). Processes of a case study methodology for postgraduate research in marketing.
  199. (1975). Public participation in corporate planning-- strategic management in a Kibitzer's world. Long Range Planning,
  200. (1986). Qadhafi's Libya.
  201. (1994). Qualitative methods in organisational research.
  202. (1991). Qualitative research in Allan,G. and Skinner,C., Handbook for research student in the social sciences. London:
  203. (2002). Quantitative and qualitative decision-making methods in simulation modelling.
  204. (2002). Quantitative and qualitative research in the built environment: application of "mixed" research approach.
  205. (1993). Quantity and quality in social research London:
  206. (2001). Questioning the role of stakeholder engagement in social and ethical accounting, auditing and reporting.
  207. (2000). Questionnaire design, interviewing and attitude measurement.
  208. (1992). Questionnaire Desing, Interviewing and attitude Measurement.
  209. (1993). Questionnsire design.
  210. (1986). Radical developments in accounting thought.
  211. (2000). Reasearch methodes for business students (2 ed.).
  212. (2003). Reasearch methods for business: a skill building approach.
  213. (2000). Regulating corporate conscience.
  214. (1993). Religion: a confounding cultural element in the international harmonization of accounting?
  215. (2003). Research design: qualitative and quantitative approaches. Thousand Oaks,
  216. (1970). Research for markting decisions. New Jersy:
  217. (1996). Research methoda in the social sienes.
  218. (1999). Research methodology: a step-by-step guide for beginners.
  219. (2003). Research methods for busniess students.
  220. (2002). Securing organizational legitimacy: an experimental decision case examining the impact of environmental disclosures.
  221. (1977). Social accounting: a Swedish attempt.
  222. (2001). Social and environmental disclosure and corporate characteristics: a research note and extension.
  223. (2004). Social and environmental reporting at the VRA: institutionalised legitimacy or legitimation crisis? Critical Perspectives on Accounting,
  224. (1994). Social disclosure and the individual investor.
  225. (1998). Social disclosure in Uganda.
  226. (1997). Social financial reporting in India: a case.
  227. (1976). Social impact disclosure and corporate annual reports.
  228. (1979). Social responsibility disclosure by australian companies.
  229. (1978). Social responsibility disclosure:
  230. (2001). Social responsibility disclosure: an Islamic perspective. Paper presented at the Accounting and Finance Conference,
  231. (1993). Socially responsible accounting.
  232. (2001). Socially responsible investment and corporate social and environmental reporting in the UK: an exploratory study.
  233. (1972). Socio-economic accounting and external diseconomies.
  234. (1996). Some determinants of social and environmental disclosures in New Zealand companies.
  235. (2001). Some evidence on executives' views of corporate social responsibility.
  236. (1996). Spontaneous harmonization effects of culture and market forces on accounting disclosure practices. Accounting Horizons,
  237. (2001). SPSS survival manual.
  238. (2009). Stakeholder engagement and corporate social responsibility reporting: the ownership structure effect.
  239. (1984). Strategic management: a stakeholder approach.
  240. (1997). Struggling with the praxis of social accounting: stakeholders, accountability, audits and procedures.
  241. (1999). Survey construction.
  242. (2001). Surveys in social research.
  243. (1995). The art of case study research.
  244. (1998). The changing portrayal of the employment of women in British banks' and retail companies' corporate annual reports.
  245. (2002). The content analysis guidebook.
  246. (1998). The content and disclosure of corporate environmental policies.an Australian study. Paper presented at the First Asian Pacific Interdisciplinary Research in Accounting Conferance.
  247. (1973). The development of accounting in Libya.
  248. (2000). The effect of international institutional factors on properties of accounting earnings.
  249. (2001). The end of the corporate environmental report? or the advent of cybernetic sustainability reporting and communication.
  250. (1999). The environmental reporting expectations gap: austrakian evidence British Accounting Review,
  251. (1988). The evolution and status of accounting in Libya. Unpublished PhD
  252. (1979). The extent and cause of voluntary disclosure of financial information in the european capital market: an exploratory study. Unpublished PhD thesis,
  253. (2005). The foundations of social research.
  254. (2001). The good researcher guide.
  255. (1990). The greening of accountancy : the profession after pearce. London: Association of Chartered Certified Accountant (ACCA).
  256. (1987). The impact of corporate characteristics on social responsibility disclosure: A typology and frequency-based analysis.
  257. (1994). The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: the case of Bangladesh.
  258. (2005). The impact of social and economic development on corporate social and environmental disclosure
  259. (1975). The impact of the culture on financial disclousres.
  260. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference,
  261. (1994). The influence of external pressure groups on corporate aocial disclosure: some empirical evidence.
  262. (1960). The International Bank for Reconstruction and Development.
  263. (1997). The Libyan Secretary of Planning.
  264. (1990). The market reaction to social responsibility disclosures: the case of the Sullivan principles signings.
  265. (1997). The materiality of environmental information to users of annual reports.
  266. (2000). The new social audits: accountability, managerial capture or the agenda of social champions?
  267. (1982). The political economy of bureaucracy. Deddington:
  268. (1981). The political significance of corporate social reporting in the United States of America.
  269. (2010). The politics of corporate social responsibility in Indonesia. The Pacific Review,
  270. (1994). The politics of stakeholder theory: some future directions.
  271. (1990). The predictive ability of the chairman's narrative: mass communication or corporate suiside note?
  272. (1998). The public disclosure of environmental performance information - a dual test of media agenda setting theory and legitimacy theory.
  273. (2002). The regulatory framework of the oil and gas industry.
  274. (1992). The relationship between legal systems and accounting systems internationally: a classification exercise.
  275. (2003). The relevance of theories of political economy to the understanding of financial reporting in South Africa: the case of value added statements. Accounting Forum,
  276. (2009). The report Libya
  277. (1987). The role of annual reports in gender and class contradictions at general motors:
  278. (1990). The social responsibility in Egyptian companies.
  279. (1989). The sociopolitical paradigm in financial accounting research.
  280. (1995). The stakeholder theory of the corporation: concepts, evidence, and implications.
  281. (1996). The transition at mid decade.
  282. (1991). The use of content analysis to assess corporate social responsibility. Research in Corporate Social Performance and Policy,
  283. (2007). The views of corporate managers on the current state of, and future prospects for, social reporting in Bangladesh: An engagement-based study.
  284. (2001). Thirty years of social accounting, reporting and auditing: what (if anything) have we learnt? Business Ethics: A European Review,
  285. (1999). Toward a new theory of the firm: a critique of stakeholder `theory.'
  286. (1976). Toward a theory of corporate social accounting.
  287. (1997). Toward a theory of stakeholder identification and salience: defining the principle of who and what really counts.
  288. (1989). Towards a framework to analyse the impact of culture on accounting.
  289. (1988). Towards a theory of cultural on the development of accounting influence systems internationally.
  290. (2001). Trust, reputation and corporate accountability to stakeholders. Business Ethics: A European Review,
  291. (1997). Twenty-five years of social and environmental accounting research: Is there a silver jubilee to celebrate?
  292. (2000). Understanding management research an introduction to epistemology. London ; Thousand Oaks:
  293. (2000). University - profession partnership in accounting education: the case of Sri Lanka.
  294. (2010). Usage of public corporate communications of social responsibility in Brazil, Russia, India and China (BRIC).
  295. (2003). Users’ perceptions of corporate social responsibility and accountability: evidence from an emerging economy.
  296. (1999). Voluntary environmental and social accounting disclosure practices in the Asia-Pacific region: an international empirical test of political economy theory.
  297. (2003). Voluntary social reporting in three FTSE sectors: a comment on perception and legitimacy.
  298. (1999). Who matters to CEOS? an investigation off stakeholder attributes and salience, corporate performance, and CEO values.

To submit an update or takedown request for this paper, please submit an Update/Correction/Removal Request.