Determinants of Social and Environmental Reporting Practices Disclosure in Libyan Oil and Gas Industry: A Managerial Perspective

Mohammed Mispah Said Omar, Abdelghani Echchabi, Abdullah Mohammed Ayedh and Salim Al-Hajri
Additional contact information
Mohammed Mispah Said Omar: A Sharqiyah University, Oman
Abdelghani Echchabi: Higher Colleges of Technology, United Arab Emirates
Abdullah Mohammed Ayedh: Islamic Science University of Malaysia, Malaysia.
Salim Al-Hajri: A Sharqiyah University, Oman

International Journal of Energy Economics and Policy, 2021, vol. 11, issue 4, 504-510

Abstract: The purpose of the study is to investigate the management behaviour in reporting CSER activities and the factors that influence their decision behaviour in the case of Libyan Oil and Gas industry. For this purpose, in-depth interviews were conducted with 9 managers working in Oil and Gas industry in Libya. The transcribed interviews were then analyzed using thematic approach. The findings revealed that the managers recognize companies social and environment responsibility, on a self-motivation basis as well as due to the potential negative impacts of a company s operations on the environment and society. On the other hand, the oil and gas companies deem themselves obliged to report their CSER practices due to the increased awareness about the potential negative impacts of the oil and gas industry. Nevertheless, the disclosure of these practices is still limited due to the lack of a comprehensive framework that sets all CSER requirements for Libyan companies. It is noteworthy that this is the first study that focuses on the management behavior in reporting CSER activities in the Libyan oil and gas industry. Hence, it makes a great contribution and lays the foundation for the future studies in the CSER area.

Keywords: Social and Environmental Reporting; Managerial Perception; Developing Economies; Oil and Gas Industry (search for similar items in EconPapers)
JEL-codes: L71 M14 Q43 Q52 Q54 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.econjournals.com/index.php/ijeep/article/download/10821/5948 (application/pdf)
https://www.econjournals.com/index.php/ijeep/article/view/10821/5948 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:eco:journ2:2021-04-57

Access Statistics for this article

International Journal of Energy Economics and Policy is currently edited by Ilhan Ozturk

More articles in International Journal of Energy Economics and Policy from Econjournals
Bibliographic data for series maintained by Ilhan Ozturk ().