Perceptions of Human Resource Disclosure and Accountability: Evidence from Users’ and Providers’ in the Libyan Oil Industry

By Fathi F. Zubek, Ian Lovegrove, Roger Pegum and Bob Doherty.

Published by The Organization Collection

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Article: Print $US10.00
Article: Electronic $US5.00

This paper aims to investigate the perceptions of three different stakeholder groups towards Corporate and Social Responsibility (CSR) and Human Resource (HR) disclosure, in the Libyan oil industry. The views of key stakeholders were obtained through questionnaire survey and interview to determine the perceptual variances. The sample comprised Executive Managers (decision makers), trade unions officials (as employee representatives) and Directors of Administration in the National Oil Corporation (NOC) (owner information users). The findings indicate that the majority of stakeholder’s preferred HR and CSR information to be disclosed within the annual report, either in a separate section or in general. Particular emphasis was placed on disclosing information on training programmes. With regard the rational for any nondisclosure of HR information by the oil companies, respondents felt that the perceived lack of HR knowledge held by the public was a strong determining factor for non-disclosure. In working towards greater accountability, a consensus was held that decision usefulness was a key objective in corporate disclosure and that the different parties within society have a right to organisational information, particularly that which refers to HR.

Keywords: Corporate Social Responsibility, Human Resource Disclosure, Developing Economies, Libya

International Journal of Knowledge, Culture and Change Management, Volume 8, Issue 5, pp.51-60. Article: Print (Spiral Bound). Article: Electronic (PDF File; 618.758KB).

Dr. Fathi F. Zubek

PhD Student, Liverpool Business School, Liverpool John Moores University, Liverpool, UK

I am PhD student, my research area is CSR in general and HR disclosure in particular.

Ian Lovegrove

Liverpool John Moores University, UK

Roger Pegum

Liverpool John Moores University, UK

Bob Doherty

Liverpool John Moores University, UK


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