公司治理与可持续性信息披露：利比亚审计局在石油行业面临的挑战与机遇

IF 13.3 1区管理学 Q1 BUSINESS

Business Strategy and The Environment Pub Date : 2025-09-16 DOI:10.1002/bse.70211

Albahlol Mohamed Alayat, Alhashmi Aboubaker Lasyoud, Ajab Khan, Irsyadillah Irsyadillah

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引用次数: 0

摘要

本研究确定了利比亚审计局（LAB）成员在监督利比亚石油部门治理实践和可持续性披露方面面临的挑战。通过对231份分发问卷（88%的回复率）的定量数据分析，研究表明，由于监管缺口、执法不力、专业标准不足以及文化制度障碍等持续存在的挑战，劳检局的监管仍处于早期阶段。虽然IFRS S1和S2等国际基准在全球范围内得到采用，但利比亚的实施仍然有限。提高LAB的有效性需要制定政策，解决利益相关者的权利、伊斯兰原则的整合、透明度机制、冲突管理和外部因素，包括专业发展、法律制度加强、执法改进、文化考虑以及对治理和可持续发展报告的认识建设。

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Corporate Governance and Sustainability Disclosure: Challenges and Opportunities for the Libyan Audit Bureau in the Oil Sector

This study identifies challenges faced by Libyan Audit Bureau (LAB) members in monitoring governance practices and sustainability disclosure in Libya's oil sector. Using quantitative data from 231 distributed questionnaires (88% response rate), the research reveals that LAB oversight remains in early stages due to persistent challenges including regulatory gaps, weak enforcement, insufficient professional standards, and cultural‐institutional barriers. While international benchmarks such as IFRS S1 and S2 gain worldwide adoption, Libya's implementation remains limited. Enhanced LAB effectiveness requires policies addressing stakeholder rights, Islamic principles integration, transparency mechanisms, conflict management, and external factors including professional development, legal system strengthening, enforcement improvement, cultural considerations, and awareness building for governance and sustainability reporting.

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来源期刊

Business Strategy and The Environment Multiple-

CiteScore

22.50

自引率

19.40%

发文量

336

期刊介绍： Business Strategy and the Environment (BSE) is a leading academic journal focused on business strategies for improving the natural environment. It publishes peer-reviewed research on various topics such as systems and standards, environmental performance, disclosure, eco-innovation, corporate environmental management tools, organizations and management, supply chains, circular economy, governance, green finance, industry sectors, and responses to climate change and other contemporary environmental issues. The journal aims to provide original contributions that enhance the understanding of sustainability in business. Its target audience includes academics, practitioners, business managers, and consultants. However, BSE does not accept papers on corporate social responsibility (CSR), as this topic is covered by its sibling journal Corporate Social Responsibility and Environmental Management. The journal is indexed in several databases and collections such as ABI/INFORM Collection, Agricultural & Environmental Science Database, BIOBASE, Emerald Management Reviews, GeoArchive, Environment Index, GEOBASE, INSPEC, Technology Collection, and Web of Science.