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

Posted: 5 Jan 2012

See all articles by Nagib Salem Bayoud

Nagib Salem Bayoud

University of Southern Queensland (USQ)

Marie Kavanagh

University of Southern Queensland (USQ)

Geoff Slaugther

University of Southern Queensland (USQ)

Date Written: January 5, 2012

Abstract

The purpose of this paper is to explore whether social and environmental disclosure (SED) can affect financial performance (FP) of Libyan companies. The quantitative methods have been used to collect data relating to SED and financial performance in Libyan companies. This paper used longitudinal data analysis relating to levels of SED and financial performance in Libyan companies. In addition, content analysis and other quantitative methods were employed to analyze 110 annual reports of 40 firms. This paper revealed that total of SED has a positive impact on financial performance as a result of stakeholder pressure in Libyan companies.

Keywords: social and environmental disclosure (SED), financial performance (FP), return on equity (ROE), return on assets (ROA), revenues (REVs) and stakeholder theory

Suggested Citation

Bayoud, Nagib Salem and Kavanagh, Marie and Slaugther, Geoff, The Impact of Social and Environmental Disclosure on Financial Performance Further Evidence and Exploration from Libya (January 5, 2012). Available at SSRN: https://ssrn.com/abstract=1980051 or http://dx.doi.org/10.2139/ssrn.1980051

Nagib Salem Bayoud (Contact Author)

University of Southern Queensland (USQ) ( email )

P.O.Box 238 Darling Heights
2/40 Gorman Street / Darling Heights
Toowoomba / QLD, 4350
Australia

Marie Kavanagh

University of Southern Queensland (USQ) ( email )

P.O.Box 238 Darling Heights
Toowoomba, Queensland 4350
Australia

Geoff Slaugther

University of Southern Queensland (USQ) ( email )

P.O.Box 238 Darling Heights
Toowoomba, Queensland 4350
Australia

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