This paper explores whether company age, industry type and company size have a potential influence on levels of Corporate Social Responsibility Disclosure (CSRD) in the annual reports of Libyan companies. In this study quantitative and qualitative methods were used to collect data to determine the level CSRD in Libyan firms. Hypotheses are tested using regression analysis on a sample of 40 annual reports from Libyan companies' from 2007 to 2009. In addition, thirty one of the financial managers and information managers express their perceptions about the determinants of CSRD in Libya. The quantitative findings reveal that there is a positive relationship between company age and industry type and the level of CSRD. The qualitative findings show a positive relationship between all factors influencing levels of CSRD used in this study and level of CSRD in Libyan companies.

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Purpose -To examine the disconnect that can develop between corporate goals and those of individual intra-organisational business units arranged as an internal supply chain within a large vertically integrated agribusiness. To explore and discuss the development of a holistic performance metrics system that facilitates internal supply chain coordination and cohesion while allowing synergies to develop across the company.Design/methodology/approach -A case study approach involving a participative action research component was used to examine the disconnect between internal business unit (operational) goals and overall corporate (strategic) goals and to develop a conceptual performance assessment model addressing both operational and strategic contexts.Findings -The findings show that appropriate performance indicators and measures can be created that relate directly to logical operational outcomes thus encouraging a more tightly integrated internal supply chain, a stronger coherence among the components and a better aligned set of operational and corporate goals.Research limitations/implications -Only financial information and data obtained from a participative managerial decision making simulation were used to explore performance goal incongruence between operational and corporate managers, compared to the need for multiple contextual performance measurement metrics that the literature suggest provides a best practice system.Originality/value -The rapidly developing corporate agribusiness sector provides a unique operating environment in that these companies deal primarily in self regenerating assets such as livestock. Additionally we explore for the first time the development of performance metrics for 2 improving the coordinated integration of autonomous business units and suggest the concept of "Integrated Autonomy" as a way to describe the resulting situation.Keywords: Case study; Agribusiness; Internal Supply Chain; Performance Measurement; Goal Alignment, Integrated Autonomy. 3 BackgroundPerformance measurement is the process of developing measurable indicators that can be systematically tracked to assess progress made in achieving predetermined goals (GAO). Measures are a quantifiable metric of results (i.e. number of dollars saved, number of days saved in a business process, or recorded improvement in customer satisfaction) and have traditionally centred on the main performance areas of a company -financial, operational, or functional efficiency (Otley, 1999, Hongren, Foster andDatar, 1999). Such metrics have been used for many years in business (Govindarajan and Gupta, 1985;Scott and Tiessen, 1999;Abernethy, Bouwens and van Lent, 2003;Davis and Albright, 2004;Simons, 2005), and tend to be derived from operational accounting and information systems.From a supply chain perspective, given that such chains are recognised as multiagent complex systems which require a large number of performance measures to accurately characterise the system (Swaminithan et al., 1998, Beamon, 1999 functional metrics...

Most research on corporate social responsibility disclosure (CSRD) describes its relationships with external factors such as financial performance and corporate reputation. There are relatively few studies that have focused employee's behaviours towards CSRD. This paper examines the relationship between CSRD on employee commitment. An exploratory approach is used in this paper by this study. This study utilizes interview method to collect data from 31 financial managers and information managers of 22 organisations; Miles and Huberman (1994) approach is used to analyse the qualitative data. The researchers have chosen the Libyan context as one of the world's developing countries that has undergone many changes over a short period of time in terms of economic, environmental and social changes. The majority view of managers interviewed is that as CSRD related to employee activities and consumer activities increases employee commitment towards its company increase. However, there is no relationship between CSRD related to environmental and employee disclosures and employee commitment in Libyan companies. The study discusses and explains important implications regarding uses of CSRD for enhancing employee's commitment.

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Regulation of mining in Queensland, Australia requires completed rehabilitation to result in the site being safe, stable, presenting no adverse off-site impacts and for a sustainable end use acceptable to stakeholders to be designated. By 2008, an estimated area of 70,000 ha of the coal-mining region of central Queensland had been disturbed by mining activities of which some one third has been rehabilitated. The remaining notional accrued rehabilitation liability exceeds A$1 billion. Rehabilitation of mined land in central Queensland is performed by re-contouring spoil heaps to reduce slope angles, applying a layer of topsoil, and planting various combinations of pasture grasses, shrubs and trees. Approximately half of the rehabilitated areas have been revegetated using bushland species native to the region and half to exotic pasture species suited to cattle grazing. Vegetation cover is valuable in protecting the soil surface from the erosive forces of the often-intense summer rains that occur in the region. Where pasture productivity is high, there is sufficient vegetation both to protect the soil surface and to support grazing. This outcome has been demonstrated both theoretically and in small-scale trials. However, inappropriate grazing management (overgrazing) may reduce the amount of vegetation cover below that needed to protect the soil. The style of land management practised by the manager of the cattle is therefore critical to the sustainability of grazing as an end use. This paper reports on research into the management style likely to be used by the region's graziers if granted tenure of mined land. Graziers' management style was modelled as being influenced by their characteristics and circumstances. The chief influences were found to be: • The financial stability of the grazier's business (25%). • The effect of interventions that a company may take; for example, building respectful, trusting relationships with graziers (23%). • Graziers' non-financial motives in seeking tenure of mined land (17%). • Graziers' underlying rural values and attitudes to land management (14%). • The property's operational flexibility (12%). • The external climatic and economic environment (9%). An understanding of factors that influence the grazing management of mined land can be used to assess risks, suggest interventions to reduce grazing risks, to guide the planning of future rehabilitation work, and to support a company's end use proposal to the regulator. https://papers.acg.uwa.edu.au/p/908_26_Maczkowiack/ Assessing risks of returning mined land to grazing in the Bowen Basin of central R.I. Maczkowiack et al.

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Abstract-Stakeholders'increased concern for environmental sustainability has resulted in many firms placing greater emphasis on environmental performance management. Creditors are often major corporate stakeholders and as such when evaluating firms' applications for debt financing examine how the environmental sustainability of an organisation may impact on default risk and thus the cost of debt. This study identifies the elements of the information flows between corporate borrowers and lenders and how environmental performance impacts on the cost of debt financing. It develops a conceptual framework based on stakeholder, agency theory and data flow diagram which traces the flow of environmental and financial information between lenders and corporate borrowers. The proposed framework is designed to identify information that determines the impact of corporate environmental performance on a firm's cost of debt.