The Impact of Social and Environmental Disclosure on Financial Performance Further Evidence and Exploration from Libya

Bayoud, Nagib Salem; Kavanagh, Marie; Slaugther, Geoff

doi:10.2139/ssrn.1980051

Cited by 5 publications

(4 citation statements)

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“…Much of the corporate social responsibility (CSR) literature does not question the primary motive of for-profit enterprises, but argues that managers of for-profit enterprises need to take into account not only the interest of owners but also the interest of other stakeholders that can affect or be affected by the activity of a for-profit enterprise (Mitchell, Agle, & Wood, 1997). Further studies go so far as to suggest that CSR policies and practices enhance the performance of for-profit enterprises (Bayoud, Kavannagh, & Slaughter, 2012; Hillenbrand, Money, & Ghobadian, 2013; Michelon, Boesso, & Kumar, 2013; Orlitzky, Schmidt, & Rynes, 2003; Waddock & Graves, 1997; Weshah, Dahiyat, Awwad, & Hajjat, 2012). In other words CSR mediates profitability.…”

Section: Introductionmentioning

confidence: 99%

Social Innovation and Social Entrepreneurship

Phillips

Lee

Ghobadian

et al. 2014

Group & Organization Management

588

405

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Corporate social responsibility (CSR) literature suggests CSR initiatives extend beyond meeting the immediate interests of stakeholders of for-profit enterprises, offering the potential to also enhance performance. Growing disillusionment of for-profit business models has drawn attention to social entrepreneurship and social innovation to ease social issues. Adopting a systematic review of relevant research, the article provides collective insights into research linking social innovation with social entrepreneurship, demonstrating growing interest in the area over the last decade. The past 5 years have seen a surge in attention with particular focus on the role of the entrepreneur, networks, systems, institutions, and cross-sectoral partnerships. Based on the findings of the review, the authors synthesize formerly dispersed fields of research into an analytical framework, signposting a "systems of innovation" approach for future studies of social innovation and social entrepreneurship.

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Section: Introductionmentioning

confidence: 99%

Social Innovation and Social Entrepreneurship

Phillips

Lee

Ghobadian

et al. 2014

Group & Organization Management

588

405

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“…The ability of the corporation to manage its relationships with its stakeholders can be a determinant of company success (Bayoud et al , 2012). Additionally, having good relationships with stakeholders can positively affect both the environmental and economic performances of the corporation.…”

Section: Stakeholders’ Integration and Competitivenessmentioning

confidence: 99%

The relation between stakeholders’ integration and environmental competitiveness

Salem

Shawtari

Shamsudin

et al. 2016

SRJ

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Purpose This paper aims to explain the relationships between three dimensions of stakeholders’ integration and competitiveness focusing on 226 industrial corporations. It aims to investigate the influences of stakeholders’ integration on three dimensions of competitiveness. Design/methodology/approach The study adopts a cross-sectional study using a self-reported questionnaire. The collected data are analysed using structural equation modelling technique based on AMOS. Findings The results revealed that knowledge of the stakeholders per se will not provide any contribution to the different dimensions of competitiveness. Companies should extend their focus to adapt behaviours in line with stakeholders’ interests to gain competitive advantages. The data showed that in line with the stakeholders’ theory concept, adaptive behaviour dimension positively affects the three dimensions of competitiveness. Research limitations/implications There are several limitations that should be taken into consideration. First, the study used a self-reported questionnaire filled in by managers in the study sample; therefore, survey data might be subject to social desirability bias. Second, this study was conducted in Libya, which is considered a developing country, and, thus, caution should be taken when generalizing the results of the study. Originality/value To date, there is no an empirical evidence on how environmental stakeholders’ integration might affect firm competitiveness. Previous literature has investigated this issue using different environmental practices. However, none have used stakeholders’ integration in the environmental domain as a predictor to competitiveness. Therefore, the paper contributes to the body of knowledge by stating and testing the potential contributions of stakeholders’ integration to the multidimensional approach of competitiveness.

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“…There is no problem if the variance inflation factor (VIF) is less than 10 and the tolerance coefficient is greater than 0.10 (Gujarati, 2003). The correlation matrix (Table III) shows that the correlations between the continuous independent variables are low, which means there is no serious multicollinearity (Bayoud et al, 2012). Non-existence of multicollinearity was confirmed by computing the VIFs for each of the SED category as depicted in Table V which are all lower than 10, indicating that the VIF values are acceptable.…”

Section: Quantitymentioning

confidence: 88%

An examination of the quality of social and environmental disclosures by Nigerian oil companies

Odera

Scott

Gow

2016

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Purpose This study seeks to examine the quantity and quality of social and environmental disclosures (SEDs) of Nigerian oil companies. The study aims to analyse SED activities as reported by the oil companies in their annual reports. Design/methodology/approach The study analyses annual reports through content analysis. SED quantity is measured by alternative two units: number of sentences and number of pages. A two-point scale system to assess SED quality is used as follows: 1 = if SED is quantitative and reports specific activities of a company concerning its social and environmental responsibility; 0 = otherwise. Correlation analysis is performed among the different SED categories to identify the relationships among them. Kolmongrov–Smirnov and Shapiro–Wilk tests for normality are utilised. Findings SED activities are reported by most of the companies, and by quantity, employee information is found to be the most common type of disclosure. SED quantity and quality in the environment category is found to be overwhelmingly low despite the large-scale public concern expressed about the levels of the environmental degradation caused by oil company operations. Research limitations/implications The data collected for this study are based on one country, which controls diversity but limits the generalizability of the findings. The study is limited by the sample which includes mainly quoted companies, as they are believed to make improved disclosures because of their investor orientation and statutory obligations. Originality/value The study extends SED research by focusing on social disclosures such as employee-, community- and health- and safety-related disclosures. The study also investigates the motivations of SED providers and establishes a link between stakeholder demands/engagement and the level of disclosure.

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The Impact of Social and Environmental Disclosure on Financial Performance Further Evidence and Exploration from Libya

Cited by 5 publications

References 0 publications

Social Innovation and Social Entrepreneurship

Social Innovation and Social Entrepreneurship

The relation between stakeholders’ integration and environmental competitiveness

An examination of the quality of social and environmental disclosures by Nigerian oil companies

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