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.

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.

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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