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摘要：对于当今时代的经济发展而言，企业发展快慢直接影响经济的稳定，一个良本文是一篇英国留学本科毕业thesis。好的企业发展能够吸引更多的人才，促进企业稳定，提高企业整体水平。如果大型企业不注意企业的行业素养和伦理道德就会直接一个企业今后的发展。本文通过大企业的发展现状和伦理道德要求，分析企业行业素养的重要性，以及企业运营措施对经济的巨大影响。

(e.g. Abu-Baker & Naser 2000; Al-Khater & Naser 2003; Jahamani 2003).

Therefore, much of the previous research recommends performing future research to investigate and understand the nature of the relationship between CSR disclosure and OP through quantitative research and qualitative research (via interviews or case studies) due to the lack of research especially in terms of the relationship between CSR disclosure and CR, and EC. It would appear that from a research perspective (Bebbington, Larrinaga & Moneva 2004, 2008; Hasseldine, Salama & Toms 2005; Rettab, Brik & Mellahi 2009; Rose & Thomsen 2004).

Islamic religion is considered one of the most important motives behind the increase in pressure to achieve social activities and disclosing them. Islamic societies are also varied in terms of their notions of CSR and their disclosure, which may vary. Hence Libya is a particularly interesting country, as socialist and Islamic factors could identify the nature of disclosure. According to Pratten and Mashat (2009, p. 312) “the Islamic influence adds further demands on legislation, behaviour, and industrial change”.

Furthermore, Libya has a unique economic and political system. It is different compared to classical or bourgeois societies. It is based on the Third Universal Theory and it derives its basic values from the Green Book. The main influential factor that leads and regulates the attitudes and behaviour of Arab societies, including Libya, is the Islamic religion (Pratten & Mashat 2009). Therefore, the religion and the Green Book were concluded to be the motivating factors for such contributions to socially responsible business conduct.

Libya is considered one of the most important producers of high quality and low sulphur oil and gas, and is strategically well placed to take advantage of the Mediterranean and European market. The United Nations Development Programme (UNDP) and International Monetary Fund (IMF) have characterised Libya as one of the developing countries which is attempting to rapidly move towards economic growth (UNDP 2007).

Moreover, Libya established a public organisation for the environment in 2000 to reduce the negative effects of environment. The level of social disclosure has increased since 2000 in Libya compared to previous years (Pratten & Mashat 2009) due to pressures from stakeholders which may influence organisational performance for Libyan companies. Thus, there is a need to examine the relationship between CSR, disclosure and OP in Libya in order to fill up some gaps in the literature.

[1] Corporate Social Responsibility (CSR)

[2] The world Business Council for Sustainable Development (WBSCD, 2000)

[3] Organisational Performance (OP)

[4] Financial Performance (FP)

[5] Employee Commitment (EC)

[6] Corporate Reputation (CR)