Social and environmental disclosure rating in the Libyan oil and gas sector

Article English OPEN
Aldrugi, A; Abdo, H;
  • Publisher: Common Ground Publishing

Over the last two decades, as companies have become more responsive to investors' concerns about the environment and corporate social responsibility (CSR), they have started to provide information about the environmental and social impacts of their activities in their a... View more
  • References (48)
    48 references, page 1 of 5

    1. Islam, S., Hosen, A. and Islam, M., “An Examination of Corporate Environmental Disclosure by the Bangladeshi Public Limited Companies,” Journal of Social Sciences 3, no. 9 (2005): 1095-1102.

    2. Deegan, C. and Rankin, M., ''The Materiality of Environmental Information to Users of Annual Reports,'' Accounting, Auditing and Accountability Journal 10, no. 4 (1997): 562-583.

    3. Cormier, D. and Magnan, M., ''Environmental Reporting Management: A Continental European Perspective,'' Journal of Accounting and Public Policy 22 (2003): 43-63.

    4. Akhtaruddin, M., ''Corporate Mandatory Disclosure Practices in International Journal of Accounting 40, no. 4 (2005): 399-422.

    5. Marston, C. and Shrives, P., ''The Use of Disclosure Indices in Accounting Research: A Review Article,'' British Accounting Review 23, no. 3 (1991): 195-210.

    6. Rezaee, Z., Szendi, J. and Aggarwal, R., ''Corporate Governance and Accountability for Environmental Concerns,'' Managerial Auditing Journal 10, no. 8 (1995): 27-33.

    7. Cornell, D.and Apostolou, B., ''Auditing for Violations of Environmental Laws,'' The National Public Accountant 37, no. 7 91991): 16-20.

    8. Gamble, G., Hsu, K., Jackson, C. and Tollerson, C., ''Environmental Disclosures in Annual Reports: An International Perspective,'' The International Journal of Accounting 31, no.3 (1996): 293-331.

    9. Gao, S., Heravi, S. and Xiao, J., ''Determinants of Corporate Social and Environmental Reporting in Hong Kong: A Research Note,'' Accounting Forum 29, no. 2 (2005): 233-242.

    10. Belal, A. and Owen, D., ''The Views of Corporate Managers on the Current State of, and Future Prospects for, Social Reporting in Bangladesh,'' Accounting, Auditing and Accountability Journal 20, no 3 (2007): 472-494.

  • Metrics
Share - Bookmark