This paper provides the first longitudinal study of human resource (HR) disclosure practices in the Libyan oil industry, along with the factors that affect such disclosures. Drawing on 197 annual reports from the oil companies, ranging from 1996-2005, a content analysis process was used to determine both the extent and content of the disclosure made by the organisations. Libya has its own unique system of governance and social norms, yet the results indicated that, for the oil companies sampled, they all disclosed information relating to the human resource. Variations existed, although in the main, HR disclosure was presented in quantitative form, whilst the most frequently reported area was ‘training programmes’. Throughout the reports the analysis found no evidence relating to the disclosure of “consultation with employees” or for “employment of disabled people”.
To test what influenced HR disclosure in the Libya oil industry five factors were employed: a company’s size, age; ownership, activity and its location. Results showed that ownership, the company’s age and its location all had a significant and positive influence HR disclosure practices. Rather surprisingly, the size of company seemed not to influence the practice of HR disclosure in the Libya oil industry. Recommendations are provided from the improvement of HR disclosure in Libya and for future research which will investigate disclosure in other Middle Eastern states.
|Keywords:||Human Resource Disclosure, Libyan Oil Industry, CSR|
Lecturer, Faculty of Economic, Elmergib University (Libya), Khamis, Elmergib, Libyan Arab Jamahiriya
Principal Lecture, Liverpool Business School, Liverpool John Moores University, Liverpool, UK
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