Corporate Social Responsibility Disclosure and Employee Commitment : Evidence from Libya

Most research on corporate social responsibility disclosure (CSRD) describes its relationships with external factors such as financial performance and corporate reputation. There are relatively few studies that have focused employee's behaviors towards CSRD. This paper examines the impact of CSRD on employee commitment. An exploratory approach is used in this paper by this study. This study utilizes interview method to collect data from 31 financial managers and information managers; Miles and Huberman (1994) approach is used to analyze the qualitative data. The researchers have chosen the Libyan context as one of the world's developing countries that has undergone many changes over a short period of time in terms of economic, environmental and social changes. The majority view of managers interviewed is that as CSRD related to employee activities and consumer activities increases employee commitment towards its company increase. The study discusses and explains important implications regarding uses of CSRD for enhancing employee's commitment