Identifying the factors influencing the environmental integration of companies: A theoretical framework for the Libyan context

Abstract

This study has contributed to the accounting literature related to corporate environmental disclosure in the Libyan context by exploring the various factors that may affect environmental disclosure practices, including the attitudes of the managers and their beliefs, as well as the economic, social, political and cultural environment in which the organization operates and is affected. In addition, the study presented a theoretical framework to explain the environmental disclosure practices through a survey the accounting literature on theories of social and environmental disclosure. A number of theoretical perspectives have been adopted by researchers including agency, legitimacy, stakeholder, and political economy theories; however, this study was guided by two theories, namely stakeholder theory and political economy theory that could have an explanatory power to interpret the environmental disclosure practices in Libyan context.