Factors Influencing Levels of Corporate Social Responsibility Disclosure by Libyan Firms: A Mixed Study
Why this work is in the frame
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Bibliographic record
Abstract
This paper explores whether company age, industry type and company size have a potential influence on levels of Corporate Social Responsibility Disclosure (CSRD) in the annual reports of Libyan companies. In this study quantitative and qualitative methods were used to collect data to determine the level CSRD in Libyan firms. Hypotheses are tested using regression analysis on a sample of 40 annual reports from Libyan companies’ from 2007 to 2009. In addition, thirty one of the financial managers and information managers express their perceptions about the determinants of CSRD in Libya. The quantitative findings reveal that there is a positive relationship between company age and industry type and the level of CSRD. The qualitative findings show a positive relationship between all factors influencing levels of CSRD used in this study and level of CSRD in Libyan companies.
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Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it