Determinants of social and environmental reporting practices disclosure in Libyan oil and gas industry: A managerial perspective
Determinants of social and environmental reporting practices disclosure in Libyan oil and gas industry: A managerial perspective
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