Yıl 2012, Cilt: 4 Sayı : 1 Sayfalar 1 - 10 2012-06-01
INVESTIGATING THE DEVELOPMENT OF ENVIRONMENTAL DISCLOSURES BY OIL AND GAS COMPANIES OPERATING IN LIBYA: A COMPARATIVE STUDY
Ali AL-DRUGİ,Hafez ABDO
22 261

Öz This paper concerns oil and gas companies operating in Libya. It investigates the relationship between the level of environmental disclosure and company characteristics. The researchers identified a number of characteristics that associated with companies’ environmental disclosure, namely, company size, company privatisation, company age and company’s nationality. In the light of the empirical results it is noticed that almost all companies disclose some environmental information. In addition a significant positive association was found between level of environmental disclosure and company size, company privatisation and company’s nationality. The study provides further evidence that these characteristics are important and have an impact on the level and value of environmental disclosure. On the other hand it was found that age of company is insignificant and negatively related to the level of environmental disclosure.

Anahtar Kelimeler

Disclosure, Environmental, Gas, Libya, Oil
Abreu, Nica, Castro, Felipe, Soares, Francisco and Filho, Jos (2012), ‘‘Comparative understanding of corporate social responsibility of textile firms’’, Journal of Cleaner Production, Vol, 20, No.1,pp.119-126
Birincil Dil
Konular
Yayımlanma Tarihi 1 Haziran 2012
Bölüm Makaleler
Yazarlar
Tarihler

Yayımlanma Tarihi : 1 Haziran 2012


Makalenin Yazarları
Ali AL-DRUGİ
Hafez ABDO