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Determining the Motives or Reasons that Make Companies Disclose Environmental Information

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Author(s): Ali Aldrugi | Hafez Abdo

Journal: Journal of Economics, Business and Management
ISSN 2301-3567

Volume: 2;
Issue: 2;
Start page: 117;
Date: 2014;
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Keywords: Company | disclosure | environmental | Libya | oil.

ABSTRACT
This paper presents an empirical investigation into environmental disclosure practices of oil and gas companies operating in Libya. It aims at exploring key motives for oil and gas companies operating in Libya for disclosing environmental information in their annual report. Hence, the paper seeks to answer the following questions: What motivate companies in Libya to disclose and pursue environmental information? In answering this question and meeting the aims of the research questionnaire method was used to collect data. Key factors were proposed based on previous studies namely: reputation, legal requirements, meeting society expectations, society pressures and economic factors. A total of 115 questionnaires were collected from 43 local and foreign companies operating in the Libyan oil and gas sector. The results indicate that foreign companies considered issues such as Reputation, Expectations of society, Legal requirements, Pressures of society and Economic factors as motives that encourage them to disclose environmental information. On the other hand the investigation refuel that local companies accept just Reputation and society Pressures of as motives that encourage them to disclose environmental information.
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