دور الحوكمه في تعزيز الإفصاح عن الأداء الاجتماعي بالتقارير المالية للمصارف : دراسة تطبيقية علي المصارف التجارية العاملة في ليبيا

الملخص EN

This study has tackled the issue of governance role in enhancement of disclosure of social performance, and whether governance, as a recent applied approach in Libyan environment, had any role in fostering disclosure of social performance of corporate financial reports.

Analytical, descriptive method was used along with content analysis techniques a method adopted in examining bank annual reports, which represent a tool of data collection.

These reports were obtained of their main source, management of commercial banks in question, and their official websites.

An indicator of disclosure was also created in order to identify the level of disclosing such information, which contributed to reach the final outcomes of the empirical study.

The study, however, revealed that disclosure and transparency requirements of governance code, social information, issued by Libyan banking sector, were poorly activated in its annual reports.

Even though these results have shown that such information was partly available, it is not possible to conclude that the final analysis result was fully accessible.

The unavailable fraction, nevertheless, was considerable and vital in judging the study sample in terms of disclosure.

The importance of this study lies in the potential of uplifting the community awareness of their social rights at the level of business organizations; contributing in dissemination of concept of good new investor who grasps his responsibility toward the environment he invest in and the society as whole.

Therefore, it recommended that governance code of banking sector should be extended to include the directions of social information disclosure.

Social responsibility topic must be included within the accounting curriculums.

The Indian indicator of governance, environmental and social responsibility, that many Arab countries have utilized, should be adopted by concerning bodies in the state in order to encourage business sector practicing social activities.