Concepts of E Recruitment in Software Firms

Concepts of E Recruitment in Software Firms INTRODUCTION This research is based on a critical investigation of the E-recruitment process in the Indian software Industries. Consequently, the aim of this study is to investigate E Recruitment strategically in terms of a Cost cutting and time saving factor that would be beneficial for organization during current economic downturn. This study would also be beneficial in looking at the concept of Technology as a solution to reduce cost and save time. In addition it is hoped that the study would also benefit Strategic analyst and Human resource managers to view E Recruitment as a strategic tool. Background The research focus is on the factor of E Recruitment in todays cut throat market in terms of strategic benefit towards Cost cutting and time saving. The researcher has chosen the particular topic, since it would be helpful in current downturn. To make this statement valid the researcher investigates the concept of E Recruitment in Software industries in India. The rationale for investigating software firms in India stems from the fact that such firms actually adopt Cost cutting measures in all possible practices in current downturn. The study seeks to review the concepts of E recruitment in Software firms by understanding the subjects in terms of Human resource process. In addition the study investigates E recruitment process in Software industries by acquiring data through Questionnaire and Semi structured tool that shall constitute questions based on the critical sections of E Recruitment in terms of Human resource process, Cost cutting and Time saving factors. The primary research is respondents and population would be the Human Resource managers and employees in HR department from Chennai and Bangalore working in Software firms. The researcher intends to use contacts within the IT firms to access the relevant data set. Literature background Organizational recruitment efforts have to a great extent relied on computer technology and one vicinity that has developed is recruiting through the Internet, otherwise known as e-recruitment (Mottl, 1998). This technology can be utilized in application tracking, job posting and electronic job application. In addition, it can assist the human resource function and lessen human resource works. From the applicable literature, there is an argument that e-recruitment is required to be used in conjunction with other techniques. Internet-based recruiting will not put back conventional practices, but a well-implemented e-recruitment strategy can facilitate the recruitment process there by making it more successful (Borck, 2000; Caggiano, 1999). Internet recruiting ought to be one of many tools used to find and recruit applicants. Likewise, even though the organizations see the advantages of e-recruitment, there is a tendency to adopt more conventional methods in the form of newspaper advertisement, personal referrals, and search agencies for most of their recruiting. Organizations therefore tend to view the Internet as a vital additional tool (Pearce and Tuten, 2001) E-recruitment is not treated as a stand-alone human resource instrument, it is integrated into an overall recruiting and selection strategy that comprises, amongst other things, sophisticated behavioral and skills assessment, interviewing, and added means of documenting requirements and sourcing candidates. Consequently, a human resource department still uses both conventional method and e-recruitment in their recruitment process (Cullen, 2001). Accordingly to Portal (2003), Shows that more than 75 percent of HR professionals currently use Internet job boards apart from conventional recruiting method (HR Portal, 2003). One of the key considerations of e-recruitment is that it is cost-effectiveness and the economy attained in the course of its usage. This is since publishing obtainable positions on the companys website costs less than publishing in other media for instance newspaper. In addition, employers can place the vacancy positions on the job board website as this too is at a lower cost (Pearce and Tuten, 2001). Aim and Objectives of the Research The aim of this research is to investigate the process of E-Recruitment as a strategic driving factor in cutting costs and saving time in the Indian IT sector. The objectives of the study are as follows: To investigate the various factors and trends in Recruitment in India. To Explore E-Recruitment as Human resource process and evaluate various implications in hiring To critically examine the effectiveness of e-recruitment in Software industries To identify merits and demerits in E-Recruitment process Research Questions What are the trends in recruitment in India? What is the impact of conducting E-Recruitment process in Software firms? What is the strategic impact of E-Recruitment on Software organizations in cost reduction and Time? What are the driving factors of E Recruitment towards jobs with merits and demerits? Methodology In order to fulfill the aims and objectives of this study, the study employs both qualitative and quantitative methods. Qualitative method were be used through semi structured interviews with high level and Middle level Human resource managers from Software companies in India. Quantitative approach were carried out through questionnaire methods, the like scale type questions have been adopted as the suitable method, where the questions are designed in different scales like likert, and rate order with, Questions varying from open to closed end questions. The respondents will be employees working in Indian Software firms at Chennai and Bangalore in Human Resource department. The type of sampling method used in this research thesis will be Non probability sampling method. It involves identifying and questioning the informants based on their experience and their roles. The type of sampling used in non probability method is Purposive sampling, which involves choosing independents on the views which are relevant to the subject (Jankowicz, 2005). The number of samples for the Semi structured interview is 5 and Questionnaire samples is 30. Structure of the dissertation This part of the dissertation, the researcher has made a sequence an a flow for the entire study. The study has 5 chapters, which are interconnected with each other and they are progressed as follows; Chapter 1: Introduction This chapter explains the topic of study and the background of research in brief giving values and reasons why the researcher has chosen the topic and how the research is focused or dealt with respect to answer the research questions and also in order to full fill the research objectives. Chapter 2: Literature Review This chapter provides the reviews of academic literature related to the topic. The academic literature is reviewed from Books, Electronic journals, Articles etc. This chapter reviews the existing literature on research topic so that it can be helpful in identifying various gaps and also to study the various theories used by the other authors. Chapter 3: Research Methodology This chapter highlights the methodology that is used in this research. The chapter begins with an outline of the research aim and objectives finally, the researcher explains the Sampling techniques and how well the samples are grouped to observe validity and reliability of the research. Chapter 4: Analysis and Findings This chapter analyses the data that are gathered through primary research and it provides a detailed outline of the research findings. This chapter also draws various conclusions from the data presentation. Chapter 5: Conclusions and its recommendations This chapter contains various conclusions drawn from discussions in the analysis chapter. The limitation of this research is also discussed, and recommendations for further research presented. Summary In this chapter we have reviewed the research background, research objectives and the scope of research. The research aim and research objectives are stated with research question which ensures the researcher understand the subject based on the problem statement to fulfill the research. In addition it contains theoretical background on E Recruitment from different perspectives. Finally it sets out the structure of the study. In the next chapter we shall review and look into various literary articles to gain more understanding on the issues under investigation. Chapter 2 LITERATURE REVIEW Introduction This chapter presents the theoretical background of the study. It review various literature articles on the topic, The main aim of this study is to analyse E recruitment in software industries in India with a focus on Cost cutting and time saving factors. This is strategic and the research is conducted with a focus on Recruitment as a strategic tool and its various trends in software organisations. Many researchers and practitioners have identified that the necessity in the manner in which the applicants are getting attracted towards Jobs and organizations and the use of the Internet as a tool to cut cost and save time. The set of rules in filling up recruitments through the web can incur less cost than mailing paper application packets. Apart from the reported benefits in the form of cost efficiencies, According to (Rozelle and Landis (2002)) the role of HR in this model is taken as more of a facilitative role, According to the various theories it is clearly specified that this mode l gives a chance of time for the recruiters in order to involve the strategic issues within the resourcing. Having outlined the research aims and objectives it is essential to look at the definition of E Recruitment to have an overview of the research. Recruitment is a process of hiring candidates in filling up the vacancies through possible stages. There are several stages in selecting suitable candidates for employment organized by the organisation. E Recruitment is different from this conventional recruitment process. Human Resource Management The Recruitment Process Human resource management (HRM) and Recruitment process go hand in hand and recruitment is central to all management process. Failures in the recruitment process can lead to difficulties for any organization and consequently have an immense effect on its probability and variance levels which include inappropriate level of skills and staffing. Consequently results in some of the problems of inadequate recruitment, which leads to shortage of labors or problems in the decision making (Veneeva, 2009). From the above literature the researcher can come to a decision that recruitment plays a vital role in the central management process. According to The University of Melbourne (2009), recruitment is an imperative process of human resource management. They suggested that there are two major stages or levels in the recruitment processes. The first stage involves the process of searching or hunting the candidates with respect to job opportunities available and the seconds stage refers with the process of selecting candidates who are qualified for a suitable job by a company with the use of technologies involving test and interviews. However recruitment is not a simple selection process and it requires extensive planning and decision making to be able to employ suitable manpower. There exists growing competition amongst the business firms for recruiting the best potential candidates, there is now a shift focus on innovation amongst management decision making. The selectors aim to recruit candidates who would suit the ethics, corporate culture in accordance to the organization (Terpstra, 1994). This means that management would specifically look out for potential candidates capable of being a team player and team work and that would be crucial for positions available in organization. Human resource management approaches towards any business process would be based upon focusing the core objectives of an organization and realization of strategic plans by training the individuals or personnel that would be beneficial to the organization, thus improving its performance and profits (Korsten, 2003). With the following discussion the recruitment process does not end with selection and application of right candidates to the job but rather it involves maintaining and retaining the employees chosen. In spite of well structured plan, selection and the qualified management team involved in recruitment processes followed by firms, there is a possibility that the Firms can also face significant difficulties during the implementation. With this notion HRM can provide new insights towards the best practiced approach to recruitment. But companies have to use their management skills to apply theories within context of organization (Veneeva, 2009). Recruitment Trends We have seen the recruitment context towards organization efficiency. We shall now turn to the various methods towards recruitment. According to The University of Melbourne (2009), there are two prime methods of recruitment called traditional and online recruitment. Basically the recruitment methods that are performed by the organization themselves or by a third party recruitment providers such as recruitment agencies are termed as Traditional recruitment. The information exchange in the traditional recruitment is offline but still they does not use internet as a source of information exchange. It adopts avenues such as Television, newspaper, and also through Job centers etc. The job recruitments are approached in a straight forward manner or filled through the agency or also it can be conducted by the physical address of the organization in order to conduct various test and interviews such as face to face interview. In the past two decades recruitment has changed with number of evolutionary phases. According to the white paper of Frontier Software (N.D) these are, Pre-online era This is networking face to face. 1980s These are the solutions based on the commissioned agencies that provides alternative that had become paper based and time consuming process. 1990s- The rise of Internet as a tool that made solutions as Job boards that offers inexpensive and effective solutions reaching many target audiences. 2000-present This transition phase is the emergence of Internet recruitment called e recruitment solutions and Web 2.0 is the platform for recruitment process. Social networking style, interactivity connections as well. The rise of job boards marked the beginning of the evolution of Internet recruitment which makes readily available a pool of job seekers and their Curriculum Vitae to the agencies that advertise jobs. Thus internet has become a major source for the active and passive job seekers. Active job seekers opt to make available their CVs and Passive job seekers are being the candidates that are not searchable and hidden but can be responded to job advertisements Frontier Software (N.D). According to the Research advisory panel (2006) of Public appointments service the most common recruitment types are Newspapers, Recruitment agencies, internal recruitment and Internet recruitment. Having identified the two major types of recruitments as Traditional and Online recruitment. Othman and Musa (2006) cited from Arboledas et al. (2001) and in Galanaki (2002), traditional recruitment being the firms who wants to post jobs, announces the job opening at the marketplace through proper advertisements or through a job fair , or to an executive recruiter or through other mediums. From this source candidates submit their profile for the announcement. Newspaper advertisements are used more widely than any other source of traditional recruitment. On the other hand, the traditional recruitments are used in majority of recruitment processes and are effective while other types of recruitments are proved to be appropriate in specific situations. The employers use different methods based on different positions. Accordingly Bussler Davis (2002) cited in Othman and Musa (2006) and Mottl (1998) suggests that, In order to determine which mode of recruitment is used by the employers we have to look into various aspects. Aspects in terms of Time scale of the recruitment process, Recruitment cost as reaching the candidates and the organization culture. In recent years internet has revolutionized and made an impact on the human resource field. Now a days organizations rely mostly on computer technology and with the recruitment through Internet. The internet technology can be used in tracking the application, job posting and electronic applications. Apart from these applications it can be used in reducing the human resource work load and human resource functions. E- Recruitment Overview E-recruitment can be explained as any recruiting processes that a business organisation carries out through web-based tools, in the form of a firms public Internet site or its corporate intranet (Armstrong, 2006). The terms Internet recruitment, online recruitment and E- Recruitment are Identical and can be used interchangeably. There are various definitions of E Recruitment, According to Hoffman (2001), E-Recruitment can be defined as the utilization of the Internet for candidate sourcing, selection, communication and management throughout the recruitment process According to Armstrong (2006), the E- Recruitment process consists of attracting the candidates, screening, tracking the applicants, selection and finally offering jobs and as well rejecting the candidates. According to the studies of Hogler (1998) and HR Portal (2003) cited in Othman and Musa (2006) employers can advertise jobs, scan and store their CVs, conduct tests and also contact the qualified applicants with the use of Internet that could match the candidates for jobs. Vidot (2000) cited in Othman and Musa (2006) suggested that the use of Internet will benefit and attract candidates of high quality, branding, reiterate the profile of the firm and also streamline application and the selection processes. According to Cullen (2001) cited in Othman and Musa (2006) , there are various perception to E- Recruitment, it is integrated with the overall selection and the recruiting strategies as a standalone human resource tools. These strategies include interviewing behavioral and assessment skills and other additional strategies such as identifying other needs and candidates sourcing. However studies show that the Human resource departments still also use both e- recruitment and other traditional methods. According to the study by HR Portal (2003), More than 75% of Human Resource professionals use using Job boards in addition to the Traditional recruitment methods. E- Recruitment Factual Evidences and Process There is evidence in the academic literature to suggest that E-Recruitment is gaining popularity in todays job market. E-recruitment is significant in todays cost cutting markets to save huge amount of money. According to the research of Whizlabs Software (2006), the study of Forrester Research Institute, a famous market research firm found that by 2005 the expenditure on the recruitment based on Internet was $7 billion. Many firms as of 96% of the companies required internet for the recruitment needs. A survey conducted by Employment Management Association (EMA) of USA found that online ads would cost $377 than estimated with printout ads that cost per hire at $3295. A study conducted the CIPD (2005) found that 75% of organizations in UK use corporate website in order to attract applicants and in the 2006 research 73% of applicants use online job applications. According to an Intelligence report of iLogos Research of Global 500 Website recruiting of 2003 survey has found that 94% of global 500 companies have corporate career websites. Recruitment websites are more useful in saving both money and time. Apart from a Recruitment process it is becoming part of organization or corporate strategy. The online recruitment sites have continued to multiply in number in value added services and can help to improve long term time survival in the current market trend. E drive is primarily based on the IT organization and software solutions. E recruitment primarily uses software solutions for effective and efficient recruitment process. There are various differences with the recruitment from an IT organization that compared with traditional or conventional recruitment process such as selection and training process. Study: also suggested that IT organizations hire more people; consequently recruiters have to really focus on providing solutions that would ultimately maximize effort, save time with the best talent pools (Whizlabs Software, 2006). E- Recruitment Application with HR and systems Having explored E-recruitment and its process, at this function we now need to explore how E- recruitment is linked with technology and Management i.e., E- recruitment links with HR systems, Line Managers and Human Resource managers in the recruitment process. The application of E recruitment and HR systems are explained by Research Advisory Panel (2006) as; HR Role in the E-Recruitment process is essential, as the general time management seems to play a crucial role as a facilitator and coordinator in the recruitment process. With the e recruitment process it can be evident that it can reduce the HR burden and that in turn leads HR managers to operate on a strategic level within the organization. Line managers are usually involved in the process of selecting the applications in relation to the vacancies that are listed accordance with the job role. At this instant HR can work on to the overall strategy as defining and controlling. This also ensures the system is developed as effective talent strategies. In this whole process the role of Line managers would be limited with the access to the entire e recruitment systems even though the systems quickly facilitate in transferring candidates information. During this HR would acts as broker between candidates and the Line managers Research Advisory Panel (2006). From this literature, HR acts as a central unit between the Line managers and the candidates. Many organizations who usually opt for solution or depend on the Third party suppliers can make use of the alternative form of suppliers and Job boards of systems using the application tracking software. There are two main forms of categories in enabling the E recruitment process they are, E recruitment tools such as Enterprise Resource and Planning (ERP) such as Oracle and SAP and the other being the developed products from the vendors who are specialized in the recruitment softwares like testing and application tracking softwares Research Advisory Panel (2006). E- Recruitment Developments E- Recruitment has been developed more recently with the use of job domains. Job domains originated during the early part of 2005 they make the most use of the Internet for assigned numbers and names. The job domain is in the top level of the domains that would allow efficient and easy websites navigation. The survey conducted by the society for human resource management (SHRM) suggested that those firms that use job domains can produce better results in E recruitment (Minton-Eversole, 2007 cited in White, 2008). From the study of Schramm (2007) cited in White, 2008) explains, apart from the key development of E recruitment though Job domains, there are several advancements in the internet recruitment such as the online communities or the internet communities known as Web 2.0. These online communities are like the social networking websites that are meant for social stances. These internet communities websites such as Facebook, MySpace that are used by the recruiters in order to find suitable candidates who are looking for the employment offers. These developments in the Internet communities would benefit in many ways by, verifying the necessary credentials and other information that are not listed on the candidates resume. In the major cases candidates would also be eliminated with the contents listed in the Internet social sites. Merits of E-Recruitment This section of the literature review seeks to focus on the cost cutting and the time saving measures of the E-Recruitment process. Key role E Recruitment in the Cost cutting measures E- Recruitment is Cost efficient and it can bring a lot of benefit to the organization. Using the internet as a source for recruitment in the E-Recruitment process it can help us to save huge amount of money. Posting jobs in the websites costs less when compared to the job publishing in other forms of media such as newspapers. Job boards are really beneficial to the recruiters who can post vacancies at low cost than other advertisements. According to iLogos research in 1998 there are three main areas in which E Recruitment reduces costs they are as follows, Direct costs savings from the advertisements posted on Newspapers Reduces mail costs from paying fees to the head recruiters or Job fairs Reduces Human resource workload in the Human resource department that yields great pace to the recruitment cycle that ultimately lowers cost (Othman and Musa, 2006) From the above, we can see the saving benefits associated with E-Recruitment. In addition, the internet is used as a major source of E-Recruitment resumes are posted via mails which is very cheap on the other hand traditional recruitment uses communication system such as phone calls, Fax, etc and in some cases if the candidate is based long distance it costs him more for the communication itself, In addition in case of applying via post it can be more costly and the time consumption is more for communication, So it is better and also more advantageous for E-Recruitment process since the cost is reduced and communication is made easy and faster (The University of Melbourne, 2009). Launching a new career website for a company that would eventually track every details of candidates required in the recruitment process costs less. The process also reduces temporarily manpower spending of manual sorting or applicants (White, 2008). Key role E Recruitment in the Time Saving measures E-Recruitment has more effective advantage that helps the employers in time saving there by proving efficient benefits to the employers. E-Recruitment provides recruiters with the ability to work simultaneously with traditional recruitment processes. This means that firms are able to source and process the application quickly, thus saving long hours of hiring process (Marr, 2007). Time saving is a strategic measure in the hiring process. According to the study of Barber (2006), the ease of completing online application form and the time taken to process applications are done in minutes faster than weeks, the advantage of this, is that recruiters and job seekers are saved time. The hiring time is saved by pre selecting the application and receiving quick response electronically. The most important variance would be that, companies can update their information quickly by typically speeding up the front end processes Othman and Musa (2006), According to the Bussler Davis (2002) E-Recruitment can reduce the amount of time used for hiring in the recruitment process by two thirds. Other Key advantages of E-Recruitment In addition to the cost and time saving benefits identified with E-Recruitment, there are various other merits in the E-Recruitment process. The access to the candidate pool is wider when compared to the traditional recruitment methods to the candidate pool. This would range from National, International to local levels that provides greater chances in finding the suitable candidates for job roles. This provides opportunities in the online graduate recruitment of more diverse graduate pools responding with opening all doors. This would better show off best recruitment techniques across the business units allowing more recruitment information (Barber, 2006). Another benefit would be brand reputation as a key account of benefits to E-Recruitment by promoting the corporate brand and corporate image of an organisation. Corporate websites gives values of choices with an indication of better values and better organizational culture. It also gives a better feel of the candidate to share why they would want to work in the organisation. When any candidate applies for a job with the firm, sometime it mostly rely on the way they are treated. At this context if candidate have bad experience it would ultimately give negative impact to the brand (Barber, 2006). The benefits of E-Recruitment strategy on the talent pool is supported by Shipton (2004), according to him talent pool is efficient in E-Recruitment strategy in that it helps group candidates who have applied for the advertised position in terms of either a speculative basis or as a result of direct responses to an advertisements. These are done by communicating at regular intervals in the form of E-newsletters. The author also found the benefits after the implementation of E-Recruitment system in The Tussauds Group in the form of saving time of hiring reduction up to 66 percent. E-Recruitment would provide proper access for the passive job seekers who are the individuals already working or already in a job. It gives opportunity to apply for better job roles advertised on the Internet. These are the type of job seekers of better quality due to the fact that they are not desperate for change in job when compared to the active job seekers who are frustrated in finding a new opportunity (Richardson, 2005). Demerits of E-Recruitment We have reviewed various literatures on E-Recruitment processes and the merits in terms of Cost and Time saving benefits. We shall now look at the various demerits of E-Recruitment process. E-Recruitment is very effective in saving cost and time; apart from these prime benefits it also provides wider access to the candidate pool, as well as improving brand reputation of a company etc. There are many challenges that needed to be reviewed and be aware of the fact that it has disadvantages over the traditional recruitments. The demerits outlined by Othman and Musa (2006) include: Ethnic Minorities E-Recruitment can impact to the certain groups of ethnic minorities in particular, as they are the kind of kind of people who are not able to access the internet. The role of impact on certain minority groups would be a threat for the organization that can lead to discrimination issues. Lack of Access to the Internet Basic knowledge is needed for Internet access hence in this case it has been limited to particular demographic groups. Inability to Target Executive Personnel Recruiting top or executive personnel online would be a disadvantage, due to the fact that they would prefer personal contacts. Sources to Apply Jobs There can be other better resources available for the applicants such as newspaper or by advertisements on the website or both. Lead to Resume Over Load There is a possibility of resume overload, since there are no restrictions for the applicants in posting their application for the job. Low Level of Applicants Internet is a big source that allows candidates to submit resumes any time and this could create a vast number of unqualified applicants to job in the database. Also there is a probability that it can yield towards huge volumes of low quality applicants. In addition if there is an increase in appli

Like Water for Chocolate Essay

Like Water For Chocolate by Laura Squalevella Bantam Doubleday Dell Pub (Trd); ISBN: 0553472550 Copyright 1994 CHAPTER ONE. JANUARY. Chrutnuw Ro/ INGREDIENTS 1 can of arOin 1/2 choriw aaye oreyano 1 can of chitej rrano 10 haro ro PREPARATION: Take care to chop the onion fine. To keep from crying when you chop it (which is so annoying!), I suggest you place a little bit on your head. The trouble with crying over an onion is that once the chopping gets you started and the tears begin to well up, the next thing you know you just can’t stop. I don’t know whether that’s ever happened to you, but I have to confess it’s happened to me, many times. Mama used to say it was because I was especially sensitive to onions, like my great-aunt, Tita. Tita was so sensitive to onions, any time they were being chopped, they say she would just cry and cry, when she was still in my greatgrandmother’s belly her sobs were so loud that even Nancha, the cook, who was halfdeaf, could hear them easily. Once her wailing got so violent that it brought on an early labor. And before my greatgrandmother could let out a word or even a whimper, Tita made her entrance into this world, prematurely, right there on the kitchen table amid the smells of simmering noodle soup, thyme, bay leaves, and cilantro, steamed milk, garlic, and, of course, onion. Tita had no need for the usual slap on the bottom, because she was already crying as she emerged, maybe that was because she knew then that it would be her lot in life to be denied marriage. The way Nancha told it, Tita was literally washed into this world on a great tide of tears that spilled over the e dge of the table and flooded across the kitchen floor. That afternoon, when the uproar had subsided and the water had been dried up by the sun, Nancha swept up the residue the tears had left on the red stone floor. There was enough salt to fill a ten-pound sack-it was used for cooking and lasted a long time. Thanks to her unusual birth, Tita felt a deep love for the kitchen, where she spent most of her life from the day she was born. When she was only two days old, Tita’s father, my great-grandfather, died of a heart attack and Mama Elena’s milk dried up from the shock. Since there was no such thing as powdered milk in those days, and they couldn’t find a wet nurse anywhere, they were in a panic to satisfy the infant’s hunger. Nancha, who knew everything about cooking-and much more that doesn’t enter the picture until later offered to take chargeof feeding Tita. She felt she had the best chance of `educating the innocent child’s stomach,† even though she had never mauled or had children. Though she didn’t know how to read or write, when it came to cooking she knew everything there was to know. Mama Elena accepted her offer gratefully, she had enough to do between her mourning and the enormous responsibility of running the ranch and it was the ranch that would provide her children the food and education they deserved-without having to worry about feeding a newborn baby on top of everything else. From that day on, Tita’s domain was the kitchen, where she grew vigorous and healthy on a diet of teas and thin corn gruels. This explains the sixth sense Tita developed about everything concerning food. Her eating habits, for example, were attuned to the kitchen routine: in the morning, when she could smell that the beans were ready, at midday, when she sensed the water was ready for plucking the chickens, and in the afternoon, when the dinner bread was baking, Tita knew it was time for her to be fed. Sometimes she would cry for no reason at all, like when Nancha chopped onions, but since they both knew the cause of those tears, they didn’t pay them much mind. They made them a source of entertainment, so that during her childhood Tita didn’t distinguish between tears of laughter and tears of sorrow. For her laughing was a form of crying. Likewise for Tita the joy of living was wrapped up in the delights of food. It wasn’t easy for a person whose knowledge of life was based onthe kitchen to comprehend the outside world. That world was an endless expanse that began at the door between the kitchen and the rest of the house, whereas everything on the kitchen side of that door, on through the door leading to the patio and the kitchen and herb gardens was completely hers-it was Tita’s realm. Her sisters were just the opposite: to them, Tita’s world seemed full of unknown dangers, and they were terrified of it. They felt that playing in the kitchen was foolish and dangerous. But once, Tita managed to convince them to join her in watching the dazzling display made by dancing water drops dribbled on a red hot griddle. While Tita was singing and waving her wet hands in time, showering drops of water down on the griddle so they would â€Å"dance,† Rosaura was cowering in the corner stunned by the display. Gertrudis, on the other hand, found this game enticing, and she threw herself into it with the enthusiasm she always showed where rhythm, movement, or music were involved. Then Rosaura had tried to join them-but since she barely moistened her hands and then shook them gingerly, her efforts didn’t have the desired effect. So Tita tried to move her hands closer to the griddle. Rosaura resisted, and they struggled for control until Tita became annoyed and let go, so that momentum carried Rosaura’s hands onto it. Tita got a terrible spanking for that, and she was forbidden to play with her sisters in her own world. Nancha became her playmate then. Together they made up all sorts of games and activities having to do with cooking. Like the day they saw a man in the village plaza twisting long thin balloons into animal shapes, and they decided to do it with sausages. They didn’t just make real animals, they also made up some of their own, creatures with the neck of a swan, the legs of a dog, the tail of a horse, and on and on. Then there was trouble, however, when the animals had to be taken apart to fry the sausage. Tita refused to do it. The only time she was willing to take them apart was when the sausage was intended for the Christmas rolls she loved so much. Then she not only allowed her animals to be dismantled, she watched them fry with glee. The sausage for the rolls must be fried over very low heat, so that it cooks thoroughly without getting too brown. When done, remove from the heat and add the sardines, which have been deboned ahead of time. Any black spots on the skin should also have been scraped off with a k nife. Combine the onions, chopped chiles, and the ground oregano with the sardines. Let the mixture stand before filling the rolls. Tita enjoyed this step enormously, while the filling was resting, it was very pleasant to savor its aroma, for smells have the power to evoke the past, bringing back sounds and even other smells that have no match in the present. Tita liked to take a deep breath and let the characteristic smoke and smell transport her through the recesses of her memory. It was useless to try to recall the first time she had smelled one of those rolls-she couldn’t, possibly because it had been before she was born. It might have been the unusual combination of sardines and sausages that had called to her and made her decide to trade the peace of ethereal existence in Mama Elena’s belly for life as her daughter, in order to enter the De la Garza family and share their delicious meals and wonderful sausage. On Mama Elena’s ranch, sausage making was a real ritual. The day before, they started peeling garlic, cleaning chiles, and grinding spices. All the women in the family had to participate: Mama Elena, her daughters, Gertrudis, Rosaura, and Tita, Nancha, the cook. And Chencha, the maid. They gathered around the diningroom table in the afternoon, and between the talking and the joking the time flew by until it started to get dark. Then Mama Elena would say: â€Å"That’s it for today.† For a good listener, it is said, a single word will suffice, so when they heard that, they all sprang into action. First they had to clear the table, then they had to assign tasks: one collected the chickens, another drew water for breakfast from the well, a third was in charge of wood for the stove. There would be no ironing, no embroidery, no sewing that day. When it was all finished, they went to their bedrooms to read, say their prayers, and go to sleep. One afternoon, before Mama Elena told them they could leave the table, Tita, who was then fifteen, announced in a trembling voice that Pedro Muzquiz would like to come and speak with her. After an endless silence during which Tita’s soul shrank, Mama Elena asked: â€Å"And why should this gentleman want to come talk to me?† Tita’s answer could barely be heard: â€Å"I don’t know.† Mama Elena threw her a look that seemed to Tita to contain all the years of repression that had flowed over the family, and said: â€Å"If he intends to ask for your hand, tell him not to bother. He’ll be wasting his time and mine too. You know perfectly well that being the youngest daughter means you have to take care of me until the day I die.† With that Mama Elena got slowly to her feet, put her glasses in her apron, and said in a tone of final command: . II â€Å"That’s it for today.† Tita knew that discussion was not one of the forms of communication permitted in Mama Elena’s household, but even so, for the first time in her life, she intended to protest her mother’s ruling. â€Å"But in my opinion â€Å"You don’t have an opinion, and that’s all I want to hear about it. For generations, not a single person in my family has ever questioned this tradition, and no daughter of mine is going to be the one to start.† Tita lowered her head, and the realization of her fate struck her as forcibly as her tears struck the table. From then on they knew, she and the table, that they could never have even the slightest voice in the unknown forces that fated Tita to bow before her mother’s absurd decision, and the table to continue to receive the bitter tears that she had first shed on the day of her birth. Still Tita did not submit. anxieties sprang to her mind. Doubts and the next week she didn’t speak a single word to her. What passed for communication between them resumed when Mama Elena, who was inspecting the clothes each of the women had been sewing, discovered that Tita’s creation, which was the most perfect, had not been basted before it was sewed. â€Å"Congratulations,† she said, â€Å"your stitches are perfect -but you didn’t haste it, did you?† â€Å"No,† answered Tita, astonished that the sentence of silence had been revoked. `Then go and rip it out. Baste it and sew it again and then come and show it to me. And remember that the lazy man and the stingy man end up walking their road twice.† â€Å"But that’s if a person makes a mistake, and you yourself said a moment ago that my sewing was . â€Å"Are you starting up with your rebelliousness again? It’s enough that you have the audacity to break the rules in your sewing.† â€Å"I’m sorry, Mami. I won’t ever do it again.† With that Tita succeeded in calming Mama Elena’s anger. For once she had been very careful, she had called her â€Å"Mami† in the correct tone of voice. Mama Elena felt that the word Mama had a disrespectful sound to it, and so, from the time they were little, she had ordered her daughters to use the word Mami when speaking to her. The only one who resisted, the only one who said the word without the proper deference was Tita, which had earned her plenty of slaps. But how perfectly she had said it this time! Mama Elena took comfort in the hope For one thing, she wanted to know who started this family tradition. It would be nice if she could let that genius know about one little flaw in this perfect plan for taking care of women in their old age. If Tita couldn’t marry and have children, who would take care of her when she got old? Was there a solution in a case like that? Or are daughters who stay home and take care of their mothers not expected to survive too long after the parent’s death? And what about women who marry and can’t have children, who will take care of them? And besides, she’d like to know what kind of studies had established that the youngest daughter and not the eldest is best suited to care for their mother. Had the opinion of the daughter affected by the plan ever been taken into account? If she couldn’t marry, was she at least allowed to experience love? Or not even that? Tita knew perfectly well that all these questions would have to be buried forever in the archive of questions that have no answers. In the De la Garza family, one obeyedimmediately. Ignoring Tita completely, a very angry Mama Elena left the kitchen, and for that she had finally managed to subdue her youngest daughter. Unfortunately her hope was short-lived, for the very next day Pedro Muzquiz appeared at the house, his esteemed father at his side, to ask for Tita’s hand in marriage. His arrival caused a huge uproar, as his visit was completely unexpected. Several days earlier Tita had sent Pedro a message via Nancha’s brother asking him to abandon his suit. The brother swore he had delivered the message to Pedro, and yet, there they were, in the house. Mama Elena received them in the living room, she was extremely polite and explained why it was impossible for Tita to marry. â€Å"But if you really want Pedro to get married, allow me to suggest my daughter Rosaura, who’s just two years older than Tita. She is one hundred percent available, and ready for marriage At that Chencha almost dropped right onto Mama Elena the tray containing coffee and cookies, which she had carried into the living room to offer don Pascual and his son. Excusing herself, she rushed back to the kitchen, where Tita, Rosaura, and Gertrudis were waiting for her to fill them in on every detail about what was going on in the living room. She burst headlong into the room, and they all immediately stopped what they were doing, so as not to miss a word she said. They were together in the kitchen making Christmas Rolls. As the name implies, these rolls are usually prepared around Christmas, but today they were being prepared in honor of Tita’s birthday. She would soon be sixteen years old, and she wanted to celebrate with one of her favorite dishes. â€Å"Isn’t that something? Your ma talks about being ready for marriage like she was dishing up a plate of enchiladas! And the worse thing is, they’re completely different! You can’t just switch tacos and enchiladas like that!† Chencha kept up this kind of running commentary as she told the others-in her own way, of course-about the scene she had just witnessed. Tita knew Chencha sometimes exaggerated and distorted things, so she held her aching heart in check. She would not accept what she had just heard. Feigning calm, she continued cutting the rolls for her sisters and Nancha to fill. It is best to use homemade rolls. Hard rolls can easily be obtained from a bakery, but they should be small, the larger ones are unsuited for this recipe. After filling the rolls, bake for ten minutes and serve hot. For best results, leave the rolls out overnight, wrapped in a cloth, so that the grease from the sausage soaks into the bread. When Tita was finishing wrapping the next day’s rolls, Mama Elena came into the kitchen and informed them that she had agreed to Pedro’s marriage-to Rosaura. Hearing Chencha’s story confirmed, Tita felt her body fill with a wintry chill: in one sharp, quick blast she was so cold and dry her cheeks burned and turned red, red as the apples beside her. That overpowering chill a lasted a long time, and she could find no respite, not even when Nancha told her what she had overheard as she escorted don Pascual Muzquiz and his son to the ranch’s gate. Nancha followed them, walking as quietly as she could in order to hear the conversation between father and son. Don Pascual and Pedro were walking slowly, speaking in low, controlled, angry voices. †Why did you do that, Pedro? It will look ridiculous, your agreeing to marry Rosaura. What happened to the eternal love you swore to Tita? Aren’t you going to keep that vow?† â€Å"Of course I’ll keep it. When you’re told there’s no way you can marry the woman you love and your only hope of being near her is to marry her sister, wouldn’t you do the same?† Nancha didn’t manage to hear the answer, Pulque, the ranch dog, wentrunning by, barking at a rabbit he mistook for a cat. â€Å"So you intend to marry without love?† â€Å"No, Papa, I am going to marry with a great love for Tita that willnever die.† Their voices grew less and less audible, drowned out by the crackling of dried leaves beneath their feet. How strange that Nancha, who was quite hard of hearing by that time, should have claimed to have heard this conversation. Still, Tita thanked Nancha for telling her-but that did not alter the icy feelings she began to have for Pedro. It is said that the deaf can’t hear but can understand. Perhaps Nancha only heard what everyone else was afraid to say. Tita could not get to sleep that night, she could not find the words for what she was feeling. How unfortunate that black holes in space had not yet been discovered, for then she might have understood the black hole in the center of her chest, infinite coldness flowing through it. Whenever she closed her eyes she saw scenes from last Christmas, the first time Pedro and his family had been invited to dinner1 the scenesgrew more and more vivid, and the cold within her grew sharper. Despite the time that had passed since that evening, she remembered it perfectly: the sounds, the smells, the way her new dress had grazed the freshly waxed floor, the look Pedro gave her . . . That look! She had been walking to the table carrying a tray of egg-yolk candies when she first felt his hot gaze burning her skin. She turned her head, and her eyes met Pedro’s. It was then she understood how dough feels when it is plunged into boiling oil. The heat that invaded her body was so real she was afraid she would start to bubble-her face, her stomach, her heart, her breasts-like batter, and unable to endure his gaze she lowered her eyes and hastily crossed the room, to where Gertrudis was pedaling the player piano, playing a waltz called the Eyes of Youth.† She set her tray on a little table in the middle of the room, picked up a glass of Noyo liquor that was in front of her, hardly aware of what she was doing, and sat down next to Paquita Lobo, the De Ia Carzas’ neighbor. But even that distance between herself and Pedro was not enough1 she felt her blood pulsing, searing her veins. A deep flush suffused her face and no matter how she tried she could not find a place for her eyes to rest. Paquita saw that something was bothering her, and with a look of great concern, she asked: â€Å"That liquor is pretty strong, isn’t it?† â€Å"Pardon me?† â€Å"You look a little woozy, Tita. Are you feeling all right?† â€Å"Yes, thank you.† â€Å"You’re old enough to have a little drink on a special occasion, but tell me, you little devil, did your mama say it was okay? I can see you’re excited-you’re shaking and I’m sorry but I must say you’d better not have any more. Yo u wouldn’t want to make a fool of yourself.† That was the last straw! To have Paquita Lobo think she was drunk. She couldn’t allow the tiniest suspicion to remain in Paquita’s mind or she might tell her mother. Tita’s fear of her mother was enough to make her forget Pedro for a moment, and she applied herself to convincing Paquita, any way she could, that she was thinking clearly, that her mind was alert. She chatted with her, she gossiped, she made small talk. She even told her the recipe for this Noyo liquor which was supposed to have had such an effect on her. The liquor is made by soaking four ounces of peaches and a half pound of apricots in water for twenty-four hours to loosen the skin1 next, they are peeled, crushed, and steeped in hot water for fifteen days. Then the liquor is distilled. After two and a half pounds of sugar have been completely dissolved in the water, four ounces of orange-flower water are added, and the mixture is stirred and strained. And so there would be no lingering doubts about her mental and physical well-being, she reminded Paquita, as if it were just an aside, that the water containers held 2.016 liters, no more and no less. So when Mama Elena came over to ask Paquita if she was being properly entertained, she replied enthusiastically. â€Å"Oh yes, perfectly! You have such wonderful daughters. Such fascinating conversation!† Mama Elena sent Tita to the kitchen to get something for the guests. Pedro â€Å"happened† to be walking by at that moment and he offered his help. Tita rushed off to the kitchen without a word. His presence made her extremely uncomfortable. He followed her in, and she quickly sent him off with one of the trays of delicious snacks that had been waiting on the kitchen table. She would never forget the moment their hands accidentally touched as they both slowly bent down to pick up the same tray. That was when Pedro confessed his love. â€Å"Sen on to Tita, I would like to take advantage of this opportunity to be alone with you to tell you that I am deeply in love with you. I know this declaration is presumptuous, and that it’s quite sudden, but it’s so hard to get near you that I decided to tell you tonight. All I ask is that you tell me whether I can hope to win your love.† â€Å"I don’t know what to say . give me time to think.† â€Å"No, no, I can’t! I need an answer now: you don’t have to think about love, you either feel it or you don’t. I am a man of few words, but my word is my pledge. I swear that my love for you will last forever. What about you? Do you feel the same way about me?† â€Å"Yes!† Yes, a thousand times. From that night on she would love him forever. And now she had to give him up. It wasn’t decent to desire your sister’s future husband. She had to try to put him out of her mind somehow, so she could get to sleep. She started to eat the Christmas Roll Nancha had left out on her bureau, along with a glass of milk, this remedy had proven effective many times. Nancha, with all her experience, knew that for Tita there was no pain that wouldn’t disappear if she ate a delicious Christmas Roll. But this time it didn’t work. She felt no relief from the hollow sensation in her stomach. Just the opposite, a wave of nausea flowed over her. She realized that the hollow sensation was not hunger but an icy feeling of grief. She had to get rid of that terrible sensation of cold. First she put on a wool robe and a heavy cloak. The cold still gripped her. Then she put on felt slippers and another two shawls. No good. Finally she went to her sewing box and pulled out the bedspread she had started the day Pedro first spoke of marriage. A bedspread like that, a crocheted one, takes about a year to complete. Exactly the length of time Pedro and Tita had planned to wait before getting married. She decided to use the yarn, not to let it go to waste, and so she worked on the bedspread and wept furiously, weeping and working until dawn, and threw it over herself. It didn’t help at all. Not that night, nor many others, for as long as she lived, could she free herself from that cold. TO BE CONTINUED Next month’s recipe, Chabeta weooina Cake. CHAPTER TWO. FEBRUARY. Chabefa Wany Cake INGREDIENTS. 175 aranw refinco granetlate0 uyar 300 yram cake flour, fteo’ three tim& 17eay arateo peel of one lime PREPARATION: Place five egg yolks, four whole eggs, and the sugar in a large bowl. Beat until the mixture thickens and then add two more whole eggs repeat, adding the remaining eggs tw o at a time until all the eggs have been added. To make the cake for Pedro and Rosaura’s wedding, Tita and Nancha had to multiply this recipe by ten, since they were preparing a cake not for eighteen people but for 180. Therefore, they needed 170 eggs,which meant they had to arrange to have that number of good eggs on thesame day. To get that number of eggs together, they preserved all the eggs laid by the best hens for several weeks. This preserving technique had been employed on the ranch since time immemorial to ensure a supply of this nourishing and indispensable food throughout the winter. The best time to preserve eggs is August or September. The eggs must be very fresh. Nancha preferred to use only eggs laid the same day. The eggs are placed in a cask containing crumbled sheep fodder, allowed to cool, and then covered completely. This will keep the eggs fresh for months. If you want them to keep for more than a year, place the eggs in an earthenware crock and cover them with a ten-percent lime solution. Cover tightly to keep the air out and store in the wine cellar. Tita and Nancha had chosen to use the first method because they didn’t need to keep the eggs fresh for that many months. They had placed the cask containing the preserved eggs between them under the kitchen table and were taking the eggs out of it as they put the cake together. When she had beaten barely a hundred eggs, the phenomenal energy required for the task began to have a bad effect on Tita’s mood. To reach the goal of 170 seemed unimaginable. Tita beat the mixture while Nancha broke the eggs and added them to it. A fit of trembling shook Tita’s body and she broke out in goose bumps when each new egg was broken. The egg whites reminded her of the testicles of the chickens they had castrated the month before. Roosters that are castrated and then fattened up are called capons. The family had decided to serve capons at Pedro and Rosaura’s wedding because they would impress everyone with the quality of the dinner, as much for the amount of work required in their preparation as for the extraordinary flavor of the birds themselves. As soon as the date of the wedding was set for the twelfth of January, they ordered two hundred roosters to be bought for castrating and fattening up. This task fell to Tita and Nancha. Nancha because of her experience and Tita as punishment for feigning a headache to avoid her sister Rosaura’s engagement. â€Å"I won’t stand for disobedience,† Mama Elena told her, â€Å"nor am going to allow you to ruin your sister’s wedding, with your acting like a victim. You’re in charge of all the preparations starting now, and don’t ever let me catch you with a single tear or even a long face, do you hear?†

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Major corporate ethical disasters impacting the environment - Free Essay Example

Sample details Pages: 26 Words: 7931 Downloads: 9 Date added: 2017/06/26 Category Statistics Essay Did you like this example? 1. FOCUS OF THE STUDY 1.1 Introduction Major corporate ethical disasters impacting the environment, human resources, and the community have heightened the demand for public firms to voluntarily disclose their CSR activities for stakeholders. As a result, CSR has become more than an important issue in the business world (Waller Lanis 2009). Don’t waste time! Our writers will create an original "Major corporate ethical disasters impacting the environment" essay for you Create order In addition, CSR disclosure is an extension of the financial disclosure system, which reflects the wider anticipation of society concerning the role of the business community in the economy. Furthermore, with the rapid collapse of cross-border economic barriers and the globalization of business, progressively the role of CSR is being debated in an international arena (van der Laan Smith, Adhikari Tondkar 2005). The WBSCD[2] (2000) (as cited in (May Khare 2008, p. 240)) defined CSR as: Also, Mathews (1993, p. 64) has defined CSR disclosure as: According to these definitions, CSR activities and disclosure play a relevant role in OP[3]. In addition, CSR includes many activities such as community responsibilities, environmental responsibilities, employee responsibilities, investor responsibilities, customer responsibilities, and supplier responsibilities. Many studies have emerged concerning the link between CSR and OP (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). In the business context, Rettab, Brik Mellahi (2009) notice that to date, there has not been a research focus on the examination of the strategic value of CSR in developing economies, despite the consensus between scholars and researchers about the impact of CSR activities disclosure creating more pressure on firms from several stakeholders to enhance their OP. Crane et al (2005) notices that business systems differ from country to country. Therefore, this study will attempt to understand the institutional and managerial characteristics of different countries economies. In particular the institutional environment in the emerging economy of Libya has experienced dynamic changes over a short period of time (Mateos 2005). 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. In addition, it is the members of the Organisation for Petroleum (World Markets Research Centre, 2002; Terterov, 2002) (as cited in (Abdulhamid et al. 2005)). Therefore, it possesses a significant world economic standing and has a unique economic and political system. During the last two decades, it was punished by the Security Council and was excluded from international investment with development almost totally frozen. However, from the year 2000 Libya has opened its commercial office in Libyan capital (Tripoli). Knipe and Venditti (2005, p.2) explain ( as cited in (Abdulhamid et al. 2005, p. 2) that. The main influential factor that leads to and regulates the attitude and behaviour of Arab societies, including Libya, is the Islamic religion. This is, according to Ali (1996, p. 6) due to the fact that In 1977, the political system has enabled the Libyan people to make decisions directly, and municipal peoples congresses and basic peoples congresses established across the country. These congresses have their own budgets with legislative and executive powers, and elect a secretariat to represent their decisions at the national general peoples congress. they also approve the budget, laws and policies (Pratten Mashat 2009). Figure (1) shows the structure of the peoples congresses and peoples committee. Libya has a special system which is based on what is called the third Universal Theory inside the Green Book. This system tackles the economic problems such as wages for production. Furthermore, these developments in Libya have led to unequal welfare distribution and unlimited market opportunities that have formed high incentives for opportunistic behaviour. Moreover, Libya established a public organisation for the environment in 2000. Also, 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). The business media often show unscrupulous firms resorting to socially irresponsible practices to gain high profits at the expense of employee welfare, customer safety, and the environment. Although the government has made some laws to regulate firms conduct, many companies monitor and enforce such regulations themselves (Mellahi 2007). In spite of the will of political actors in most emerging economies expectancy fast economic growth such as China, India, and the UAE to disclose CSR activities on pollution, customer protection, and labour practices, the CSR remains at a low level of disclosure in these countries compared with western developed countries (Al-Khater Naser 2003; Rettab, Brik Mellahi 2009). Therefore, Libya has the same condition, as it is developing and growing economically. However, the level of CSR disclosure has increased since 2000 in Libya compared to previous years (Pratten Mashat 2009) due to pressures from stakeholders which may influence OP for Libyan compa nies. Thus this study will attempt to examine the relationship between CSR disclosure and OP in terms of FP[4], EC[5], and CR[6]. 1.2 Statement of the problem Over the years, many studies have emerged concerning the relationship between CSR initiatives and OP (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). Therefore, this study will examine the interrelations between corporate social responsibility disclosure and organizational performance in the Libyan context. This research defines CSR value as follows: to what extent firms are estimating their CSR activities, identifying important CSR activities for organizations in the Libyan context, and how they are managing these issues. Research on CSR disclosure and OP is limited in developing countries especially in the Libyan context, in spite of concerns from the stakeholders about the impact of CSR activities on OP. This research will investigate CSR and disclosure practices in Libya from different sectors (manufacturing sector; banks and insurance sector; services sector; and mining sector) and whether there is any difference between the industry sectors. In addition, this study inve stigates the question of how CSR activities, disclosure affects OP. 1.3 Research objective The research project has four major objectives. First, it will evaluate the level of social disclosure relating to annual reporting within Libya. Second, the project will explore whether CSR disclosure affects OP in terms of FP, EC, and CR. Third, it will investigate CSR disclosure practices and OP under the stakeholder theory and value theory in the Libyan context. Finally, this research project seeks to assist firms in understanding the nature of the relationship between CSR disclosure and OP. The significance of understanding this relationship stems from one source: firms have incentives to utilise their CSR activities and ensure disclosure, to enhance their performance. The research proposal is organised as follows the next sections provide a review the relevant literature and framework; research design (research question and conceptual framework) of the proposed research; research methodology (approach; sample and data collection; instrument and data analysis); the last section shows study motivation. 1.4 Scope of the study This study focuses mainly on CSR disclosure (CSRD) that impacts on OP in terms of FP, EC, and CR. Identifying the level of CSR disclosure is employed by companies for stakeholders frames the boundary of this study. In addition, it will focus on 77 of companies in the Libyan context (manufacturing companies; banks and insurance companies; and service companies; mining companies). To support the purpose of this study, several items of relevant literature have been reviewed to identify some gaps to be addressed in this research. 2. LITERATURE REVIEW AND RESEARCH FRAMEWORK 2.1 Theoretical perspectives 2.1.1 Stakeholder theory Stakeholder theory involves the identification of a companys stakeholders and explains the ethical and social obligations of management to consider the interests of these stakeholders (Freeman 1984). This theory claims that a firm should provide their stakeholders with all the information necessary about their firms performance in spite of different interests. Therefore, stakeholder theory considers that the success of an organization depends on the extent to which the organization is capable of managing its relationship with key groups, such as financial and stakeholders, but also customers, employees, and even communities or societies. (van Beurden Gssling 2008, p. 408). In addition, Freeman (1984) explains that stakeholder theory offers a pragmatic approach to strategy that motivates organisations to be cognizant of stakeholders to achieve appropriate performance. As Frederick notes (as cited in Laplume, Sonpar Litz 2008, p. 1153) the stakeholder idea fits into the mentality of strategically-minded corporate managers; in its latest phases, some companies are now justifying broader social policies and actions, not for normative reasons but for strategic purposes. Ullmann (1985) suggested (as cited in Snchez Sotorro 2007) that stakeholder theory associates social disclosure with financial and social performance by combining three dimensions such as stakeholder power, the strategic position of the company concerning social activities, and the past and present financial efficiency of the organisation, to develop a theoretical framework. Snchez and Sotorro (2007) reveal that stakeholder powerhelps the identification of stakeholders interests which need to be considered by companies; the strategic position of the company with regards to social activitiesdescribes companies concerns about environmental and social issues emanating from stakeholders demands; and the past and present financial efficiency of the organisationshould be concerned with social issues as well. In addition, Donaldson and Preston (1995) indicated that originally, stakeholder theory emphasized shareholders interests, and they made a case for the theorys normative base, where the moral, ethical and legal claims of all stakeholders of organizations were advocated. In addition, the concepts of CSR and stakeholder theory are fundamental to the study of business and society (Marom 2006). Moreover, stakeholder theory suggests that the stakeholders establish the social performance of their firms by means of a complex evaluation related to their expectations, which is represented by its reputation (Neville, Bell Menguc 2005). Furthermore, the instrumental aspect of stakeholder theory focuses on the cause-effect relationships between corporate performance and stakeholder management practices (Marom 2006). Thus, this theory focuses on the importance of a correlative relationship between a firms disclosure and key groups. This theory attempts to answer some questions about this relationship, such as: how far a company has performed its roles in accordance with the stakeholders needs. Customers, for instance, need to know whether the product sold by the company does not use wood from illegal logging or whether it uses production technology that causes pollution. In addition, the theories deal with how organizations communicate with those stakeholders is important. Furthermore, is their firms performance matching the stakeholders demands? How do stakeholders evaluate the performance of these organizations? Gray, Kouhy and Lavers and ODonovan (2002) point out (as cited in Deegan 2009) that stakeholder theory is overlapping with small differences in explaining the firms behaviour toward the society. Moreover, stakeholder theory posits that organizations are performing in order to fulfilling the expectations of particular stakeholders who are able to impact on their performance. Previous studies (e.g. Buchholz Rosenthal 2004; Cormier, Gordon Magnan 2004; Sch warzkopf 2006) show that stakeholder theory is used to explain improvements in business organisational performance while providing disclosures to create better relationships between companies and their stakeholders. Although there are many studies that found the relationship between CSR disclosure and OP in terms of FP, EC, and CR to be a positive relationship (Aguilera et al. 2007; Rettab, Brik Mellahi 2009; Saleh, Zulkifli Muhamad 2008; Simpson Kohers 2002; Waddock Graves 1997), there are studies which found a negative and mixed relationship (Griffin Mahon 1997; Wright Ferris 1997). Thus, this theory has been supported by some studies (e.g. Neville, Bell Menguc 2005; Orlitzky, Schmidt Rynes 2003; Peloza Papania 2008; Snchez Sotorro 2007; van Beurden Gssling 2008). 2.1.2 Value theory Value theory claims that although stakeholders are different in terms of their value priorities, the interest of a stakeholders value system is universal. This means that the stakeholders differ only in terms of the relative importance that they place on these universally important value types (Siltaoja 2006). Therefore, large firms have as many reputations as there are distinctive groups that take an interest in them (Bromley 2002). In addition, MacMillan et al (2005) points out that stakeholders (employees, shareholders, customers, community, investors, supplies) prefer coherence with a common concern for a reputation entity. Hence, in order to maintain these firms reputations, they should improve the relationship with their stakeholders via CSR disclosure. Many studies set out the importance of stakeholder perceptions in order to understand the nature of a firms reputation (Dowling 2004). In addition, Siltaoja (2006, p. 95) suggests that value [is an] over arching matter, meaning a company with good reputation has values, which suit to individuals own values. Value theory was employed to explore the nature of CSR and corporate reputation using qualitative (Siltaoja 2006). Schwartzs study (1999) shows ten motivationally distinct types of values such as power, achievement, hedonism, stimulation, benevolence, and security that enable scholars to use them in culture world wide. These motivations are included within CSR actions that are disclosed in annual reports of firms. Furthermore, there are other studies that explain the eight most common survey instruments to use in order to create values (measures) through corporate reputation such as Fombrun, Gardberg and Sever (2000). One of the most used measures (values) is the Reputation Quotie ntSM that consists of six measures (values). Thus, this study will use CSR disclosure that is variously associated with reputation via the Reputation QuotientSM to determine the relationships between CSR disclosure and CR through value theory. 2.2 Review of the related literature 2.2.1 CSR disclosure and organisational performance Researchers efforts have been made to comprehend the impact of CSR activities on OP (Husted Allen 2000; Husted de Jesus Salazar 2006; Marom 2006; McWilliams Siegel 2001; Moneva, Rivera-Lirio Mu oz-Torres 2007; Orlitzky, Schmidt Rynes 2003; Wright Ferris 1997). The above studies found that there is a relationship between CSR activities, disclosure and OP but which indicates positive, negative, mixed, and non-significant results. On the one hand, some studies found that there is a positive relationship between CSR activities and OP (DeMaCarty 2009; Marom 2006; May Khare 2008; Peloza 2009; Ruf et al. 2001; Saleh, Zulkifli Muhamad 2008; Simpson Kohers 2002; van Beurden Gssling 2008; Waddock Graves 1997). Furthermore, Rettab, Brik Mellahi (2009) revealed that there is a positive relationship between CSR activities and OP in developing countries (UAE firms) in Dubai. On the other hand, some studies have reported a negative relationship Vance (1975) and Mackinlay (1997) (as cite d in Park Lee 2009) and Wright and Ferris (1997) or no significant relationship (Aupperle et al, 1985; Davidson and Worrell, 1990; Preston, 1978; Spicer, 1980) (as cited in Park Lee 2009); and McWilliams and Siegel (2000) between CSR and OP. However, these findings cannot be generalised from western developed economies to developing countries without further research because of different business systems. In Libya, there is no research about the impact of CSR disclosure on OP. Figure (2) shows the relationship between CSR, disclosure and the factors of estimating OP. 2.2.2 CSR disclosure and financial performance (FP) Financial performance (FP) is considered one of the most important indicators of the strategic value of CSR (Orlitzky, Schmidt Rynes 2003). Researchers started the empirical study of CSR and FP over three decades ago in western countries. There are two types of empirical studies of the relationship between CSR and FP. The first set uses the event study methodology to measure short-term financial impact when companies engage in socially responsible or irresponsible acts (e.g. Hannon Milkovich 1996; Margolis Walsh 2003; McWilliams Siegel 2000; Orlitzky, Schmidt Rynes 2003; Saleh, Zulkifli Muhamad 2008; Wright Ferris 1997). The relationship between CSR and FP was mixed in the results of these studies. For instance, McWilliams Siegel (2000) revealed no relationship, Wright Ferris (1997) found that the relationship between CSR and FP was negative and Saleh, Zulkifli Muhamad (2008) that it was a positive relationship. In addition, Margolis and Walsh (2003) found that 4% of the 16 0 studies examined reported a negative relationship between CSR and FP, 55% a positive relationship, for 22% there was no relationship, and 18% reported a mixed relationship. Furthermore, Orlitzky, Schmidt and Rynes (2003) achieved another meta-analysis and revealed similar results. While other studies are not similarly stable concerning the relationship between CSR and short-term financial return (McWilliams Siegel 2001). The examination of the nature of the relationship between measures for long-term financial performance and measures of CSR is the second set that is used from accounting and financial measures of profitability (e.g. Aguilera et al. 2007; Mahoney Roberts 2007; McGuire, Sundgren Schneeweis 1988; McWilliams Siegel 2000; Simpson Kohers 2002; Waddock Graves 1997). They also gained mixed results in these studies. Waddock Graves (1997) and Simpson Kohers (2002) found a significant positive relationship between CSR and profitability. While McGuire, Sundgren Schneeweis (1988) revealed that subsequent performance was less closely related to CSR than prior performance. Aguilera et al (2007) discuss the relationship between CSR and FP. They found that there is strong evidence for a positive and significant association between them. In addition, McWilliams and Siegel (2000) examined the relationship between two with a regression model that measures financial performance as the dependent v ariable while social performance as the independent variable during the period 1991-1996 for 524 large companies. They concluded that there was no link between CSR and FP if the regression model was properly specified. Moreover, Simpson Kohers (2002) tested the relationship between CSR and FP in the banking industry. The community Reinvestment Act (CRA) was used as a social performance measure. They found that there is a positive relationship between CSR and FP. Griffin Mahon (1997) revealed that the relationship between CSR and FP was mixed between a positive and negative relationship. However, most of the findings found a positive relationship. Furthermore, Moore Robson (2002) analysed the link between CSR and FP of eight firms. They used the derivation of a 16-measure social performance index and a 4-measure financial performance index. They depended on statistically significant results. They found a positive relationship between CSR and FP in spite of small numbers of firms. Mahoney Roberts (2007) also examined the relationship between CSR and FP in a large sample of public companies during four years of panel data in Canada. This study yielded no significant relationship between them. Yet, they revealed a significant relationship between some CSR activities such as environmental and international activities and FP. Finally, Rettab, Brik Mellahi (2009) in the UAE market as an emerging economy conducted the latest study of CSR and FP. They tested the relationship in 280 industries (manufacturing, trading and repairing services, hotels and restaurants, real estate, rental, and business services, education, banking and financial services, mining and quarrying, and others). Although there are some challenges that have contributed to ineffective engagement with stakeholders and the lack of communication of CSR activities, they found a strong positive relationship between CSR and FP. All of the studies above were done in western countries and the US except the Rettab, Brik, and Mellahi study. Rettab, Brik Mellahi (2009) examined the relationship between CSR and FP by questionnaire, while this study will examine the relationship between CSR disclosure through annual reports and FP. This indicates that there is limited research that has investigated CSR disclosure and FP in developing countries. In addition, no known study has examined the relationship between CSR disclosure and FP in Libya. Therefore, this study will attempt to contribute in this area and may facilitate more intensive research on CSR disclosure and FP links outside of western countries and US markets in the future, especially in Libya as a developing and emerging country. Based on the above, this studys hypothesis is that: h3: There is a relationship between CSR disclosure and financial performance (FP) in Libya. 2.2.3 CSR disclosure and employee commitment (EC) Employees are considered one of the most important factors in a firm; they affect an organisation in fundamental ways. Therefore, (Collier, Esteban Street 2007, p. 22). In recent years, employee commitment has been one of the most studied indicators of the strategic value of CSR. Jaworski and Kohli (1993, p 60) (as cited in (Rettab, Brik Mellahi 2009)) employee commitment is defined as: Carroll (1979) suggests that CSR and community contributions reflect the way in which a firm interacts with the physical environment and its ethical stance towards consumers and other external stakeholders. External CSR relates to internal and external information sources including the media and personal experiences within the company which may be expected to base the opinion of their employees about these activities. Employees and managers have a greater stake in the success of the corporation than investor, owners, because their jobs and economic livelihood are at stake (Post 2003). Branco and Rodrigues (2006) suggest that CSR disclosure leads to important results in the creation or deletion of other fundamentally intangible resources, and may help build a positive image with employees and managers. Maignan and Ferrell (2001), Maignan and Ferrell (2004), Backhaus, Stone and Heiner (2002), Brammer, Millington and Rayton (2007), and Peterson (2004) expected that there is a positive r elationship between CSR and EC. Furthermore, Albinger and Freeman (2000), Backhaus, Stone and Heiner (2002), Greening and Turban (2000), Maignan, Ferrell and Hult (1999), and Peterson (2004) revealed that there actually is relationship between CSR and EC. At the same time, the relationship between procedural justice and affective commitment may be expected to be positive because employees may be expected to identify with ethical organizations (Brammer Millington 2005). The existing literature provides compelling empirical support for these arguments; a strong relationship has been found between the ethical climate of organizations and job satisfaction (Koh Boo 2001; Viswesvaran, Deshpande Joseph 1998) and studies about the relationship between organizational commitment and procedural justice suggest that they are positively and significantly related (Albinger Freeman 2000; Backhaus, Stone Heiner 2002; Cohen-Charash Spector 2001; Greening Turban 2000; Meyer et al. 2002; Peters on 2004; Turban Greening 1997). Overall past studies illustrate that a firms social responsibility deal with matter to its employee and expect to have a positive impact on EC (Albinger Freeman 2000; Backhaus, Stone Heiner 2002; Cohen-Charash Spector 2001; Greening Turban 2000; Meyer et al. 2002; Peterson 2004; Turban Greening 1997). These studies also illustrated that a firms social responsibility deals with matters that relate to its employees and can be expected to have a positive impact on employees commitment. In addition, Maignan et al (1999) expected that firms that disclose CSR activities might enjoy enhanced levels of EC for two reasons: they are devoted to ensuring the quality of the workplace experience, and they inform their stakeholders about social issues such as the welfare of the community or the protection of the environment. Rupp et al (2006) noticed that employees perceptions of their firms CSR activities lead their perceptions of the firm. In addition, firms that disclose CSR activities work to ensure their employees protection through fair and socially responsible practices (Rupp et al. 2006). Thus, it can be seen that firms that engage in CSR activities should result in a positive relationship in relation to their EC because they might earn employees commitment compared with firms that do not engage in appropriate CSR activities (Aguilera et al. 2007). In addition, a positive relationship between CSR and FP is more likely to lead a positive relationship between CSR and EC (Rettab, Brik Mellahi 2009). Rettab, Brik and Mellahi (2009) found that there is a positive relationship between CSR and EC in the UAE market. One the other hand, Turker (2009) found that there is no link between CSR to government and the commitment level of employee by using social identity theory. Most of the studies above indicated that there is a positive relationship between CSR and EC, whereas few studies found a negative, insignificant and fixed relationship between them. In addition, there is limited research that has investigated CSR disclosure and EC in developing countries. Furthermore, no known study has examined the relationship between CSR disclosure and EC in Libya. Therefore, the proposed research hypothesis is that: h3: There is a relationship between CSR disclosure and employee commitment (EC) in Libya. 2.2.4 CSR disclosure and corporate reputation (CR) There is significant research which provides evidence to define corporate reputation (CR) as according to Siltaoja (2006, p. 91): CR also is (Neville, Bell Menguc 2005, p. 337). Emerging CSR lead to enhanced corporate reputation whereas non-emerging CSR leads to destroyed CR for a firm. According to McWilliams and Siegel (2001, p. 120) CSR. Similarly, (Battacharya Sen, 2003 as cited in Rettab, Brik Mellahi 2009, p. 377) that shows CSR. Additionally, some companies may employ social responsibility disclosure as one of the informational signals upon which stakeholders base their assessments of CR under conditions of incomplete information (Branco Rodrigues 2006). Also, Branco and Rodrigues (2006) explain that enhancing the effects of CSR in CR is a particularly important aspect of CSR disclosure. In addition, Hooghiemstra (2000) argues that one of the most important communication instruments that is used by firms to enhance, create, and protect their images or reputations is CSR disclosure. Moreover, it is not easy to create a positive reputation without making the associated disclosures for firms investing i n social responsibility activities to realise the value of such reputation (Hasseldine, Salama Toms 2005; Toms 2002). Furthermore, Toms (2002) explains that disclosure in annual reports, disclosure of environmental policies and their implementation were found to contribute explicitly to creating a positive CR. Besides that, Toms (2002), and Hasseldine, Salama and Toms (2005) found that the qualitative nature of environmental disclosure is more important than the quantitative nature of environmental disclosure, and has a strong effect on the creation, enhancement, and protection of CR. Thus, the relationship between CSR disclosure and CR should be clear and positive. However, the relationship between CSR and CR in developing countries as well as emerging economies is not explicit. Although the link between CSR and CR is not straightforward in emerging economies, the link between CSR and EC is observed because employees are able to observe their firms CSR activities, and thus the impact of CSR on corporate reputation can be measured (Rettab, Brik Mellahi 2009). It can be observed in the national media or in the annual report. Communicating effectively a with wide range of stakeholders enables firms to demonstrate their ability to enhance their CR. Therefore, firms operate in accordance with social and ethical criteria; they are able to create a positive reputation, but failing to do so can be a source of risk to their reputation (Branco Rodrigues 2006). The growing attention to reputation has helped to increase a number of different construct measures (Helm 2005). Fombrun (1998) engages six criteria that appear to dominate the construction of reputation in the annual reports: community involvement, employee treatment, product quality, financial performance, environmental performance and organizational issues. Most of these criteria represent some CSR activities. Lewis (2001) lists similar criteria but with an emphasis on responsibility: product quality, customer service, treatment of staff, financial performance, quality of management, environmental responsibility and social responsibility. Schultz, Mouritsen and Gabrielsen (2001) showed the reputation criteria as being based on environmental responsibility, price, human resources, internationalization, financial strength and importance to society. Therefore, all of these criteria affect corporate reputation. Peterson (2004) noted that recent corporate experience in the oil and phar maceuticals industries has emphasized negative consequences for CR which is more likely to flow from inappropriate behaviour towards the environment or consumers. At the same time, Brammer and Millington (2005) have found positive relationships between CR and CSR activities and Hess, Rogovsky and Dunfee (2002) have shown a similar relationship between corporate involvement in social causes and reputation. Also, Clarke and Gibson-Sweet (1999) note that the importance of the use of corporate disclosure is considered an effective factor in the management of reputation and legitimacy. Finally, Rettab, Brik and Mellahi (2009) found that there is a positive relationship between CSR and CR in the UAE market. Most of the studies above were done in western countries and the US except Rettab, Brik, and Mellahis (2009) study. This indicates that there is limited research that has investigated CSR, disclosure and CR in developing countries. In addition, no known study has examined the relationship between CSR, disclosure and CR in Libya. Regarding the conflict about the expected direction of this relationship, this research project hypothesises that: H3: There is a relationship between CSR disclosure and corporate reputation (CR) in Libya. 2.3 Gaps in the literature and the contribution After reviewing the literature, this study identified the following gaps: firstly, all studies evaluating CSR disclosure in Libya have not examined the link between CSR disclosure and OP. In addition, the amount of research is limited that has investigated the impact of CSR disclosure practices on OP either in Australia or internationally especially the relationship between CSR disclosure and CR. Furthermore, the linkage between CSR disclosure and OP in developing countries is inexplicit because there are two studies about this relationship whereas there is no published study that is Libya-specific. Finally, most of the previous studies about OP have not included FP, EC, and CR in the measurement of performance. To fill these gaps, this study will discuss conceptual CSR disclosure in Libya and its impact on OP by utilizing social disclosurein the annual reports, employee measures, and CR measures (Reputation QuotientSM). Therefore, this study is supported by previous studies (e.g. Blowfield Frynas 2005; Helm 2005; May Khare 2008; Rettab, Brik Mellahi 2009). The points that follow will explain how the study contributes to knowledge. First, this research will contribute to the literature relating to CSR disclosure in Libya. In addition, it will examine the relationship between CSR and OP because there is a lack of research focusing on CSR disclosure and OP in developing countries. There are only two studies that have focused on CSR and OP in the Emirates Arabic united (EAU) in terms of FP, EC and CR while another study in Malaysia examined the relationship between CSR disclosure and FP. Furthermore, the contribution of this study is not only restricted to the Libyan environment. It is extending to the wider field of CSR research. It will be especially relevant for both western countries, and developing countries. Secondly, this study will develop a comprehensive definition and measures for CSR disclosure and OP. Thirdly, it extends prior research that links CSR disclosure with FP, EC, and CR, by investigating the association between CSR d isclosure and OP. Finally, this study is the first known study in Libya to investigate the interrelations between CSR disclosure and OP. It also will provide insights into CSR disclosure and OP and whether the relationship between CSR disclosure and OP in the Libya context is positive, negative, or mixed. Thus, this study will make a significant contribution to the growing body of literature in the area of developing countries in terms of the area of concern. 3. RESEARCH DESIGN 3.1 Research questions This project will focus on the existence and extent of the relationships between CSR activities disclosure and organisational performance (OP). Therefore, the main question to be investigated is: What is the extent of the association between corporate social responsibility (CSR) disclosure and organisational performance (OP) in Libyan companies (manufacturing sector, banks and insurance sector, services sector; and mining sector)? The following sub-questions have been designed in order to answer the main question: 1. What is the extent of the association between corporate social responsibility (CSR) disclosure and financial performance (FP)? 2. What is the extent of the association between corporate social responsibility (CSR) disclosure and employee commitment (EC)? 3. What is the extent of the association between corporate social responsibility (CSR) disclosure and corporate reputation (CR)? 3.2 Conceptual framework Previous studies contribute to the current debate on the effectiveness of CSR disclosure, as there is widespread and growing concern about corporate social performance. They note the existence of a correlation between CSR disclosure and OP in terms of FP, EC, and CR. Therefore, this study assumes a link by stakeholder and value theory between CSR disclosure and OP in terms of FP, EC, and CR and its contribution towards improving OP, (See Figure 3). Pratten and Mashat (2009) note that there is increasing the level of social disclosure in Libyan companies compared to previous years due to increasing demands from stakeholders. Stakeholder theorywill be employed in investigating the relationship between CSR disclosure and FP. Orlitzky, Schmidt and Rynes (2003) use some measures of CSR disclosure and some accounting measures such as revenue and return on equity. In addition, stakeholder theory will be used to explain the level of social disclosure and its impact on OP. Thus, stakeholder theorywill be utilized to explain ethical and moral activities and to consider the interests of companies stakeholders (Freeman 1984) in disclosing environmental and social performance (Cormier, Gordon Magnan 2004; Elijido-Ten 2005). The theory will also help to find the relationship between CSR disclosure and OP in terms of FP, EC, and CR. Value theory will be used to explain and determine the relationship between CSR, disclosure and CR. This study will utilize measures of CSR, disclosure and CR. In order to determine the relationship, this study will use reputation QuotientSM which consists of six measures (values). Each measure presents value for stakeholders. Thus, value theory will be employed to explain ethical and moral activities that are considered important for stakeholders in companies (Siltaoja 2006). In addition, this study will employ stakeholder theory and value theory to investigate the relationship between CSR, disclosure and CR. 4. RESEARCH METHODOLOGY 4.1 Approach The study employs quantitative and qualitative approaches to collect and analyse data using triangulation for credibility (Kreuger Neuman 2006), thus avoiding social bias, and building strong results (Gorard Taylor 2004; Johnson Onwuegbuzie 2004; Kreuger Neuman 2006). Although mixed methods use different approaches for data collections and analysis, mixed methods can be productive in analysing various sources of data and to support the interpretation between the two methods (Johnson Onwuegbuzie 2004; Somekh Lewin 2005). Somekh and Lewin (2005) suggest that although the concepts of data collection and analysis are different between quantitative and qualitative methods, mixed methods can be productive in analysing various sources of data, resulting in data being more reliable and trustworthy. Johnson and Onwuegbuzie (2004) also claim that mixed methods enable the application of quantitative results to support the interpretation of qualitative results. Also, Leedy and Ormrod (2005 ) state that: Regarding the qualitative approach, more information will be provided in both data collection and data analysis sections. Thus, mixed methods will be employed for this study. As an exploratory study, this study will employ the quantitative method of surveys to identify the relationship between CSR, disclosure and OP that are intended to be employed by companies for social disclosure. The results of the survey will be used to compare with an analysis of CSR disclosure in Libyan companies by using qualitative methods. In employing a qualitative approach, this study will investigate and evaluate levels of CSR disclosure and OP of Libyan companies from different industry sectors (manufacturing sector, banks and insurance sector, and services sector, mining sector). Using multiple case studies is considered an appropriate approach for this study to create a deeper understanding of existing business activities without pre-expectation and/or prediction (Patton 1990). This study will use inductive analysis as a paradigm of choice (Patton 1990) to analyse EC and CR of Libyan companies. In addition, secondary data, such as analysing annual reports of companies will also be explored to identify levels of CSR disclosure, from the past three years that support measures. Secondary data will be useful for this study because it saves time and is a cost effective way of collectin g data to support the quantitative and qualitative research methods adopted (Davis Cosenza 2000). 4.2 Sample and data collection The sample of this study will consist of seventy seven Libyan companies. The sample represents four different sectors. These sectors include (based on the classification presented by the Public Control Office) Manufacturing companies, financial service enterprises (banks and insurance companies), other service companies, and mining companies. A three-year period from 2006 to 2008 was chosen for this study. This study will use a survey of organisations, interview questions and annual reports to measure the relationship between CSR disclosure and OP in terms of EC, FP, and CR. This sample is expected to yield around 400 responses from managers and employees, while interviews with 5 financial managers (from each company) will be conducted. Semi-structured interviewees will be conducted to gain a deeper understanding of the quantitative data gathered and analysed (Kreuger Neuman 2006). Interviews will be conducted taking an estimated time of between 30 and 45 minutes. Examination of com panys annual reports for 2006-2008 has been chosen to determine the level of CSR disclosure and to measure the relationship between CSR disclosure and FP. This sample is expected to yield around 450 annual reports (2006-2008) from 50 companies. The researcher uses corporate annual reports as the main source of social information. Simple random sampling of the population is considered an appropriate method for this study to create an equal probability of every company being selected (Breakwell et al. 2006; Kreuger Neuman 2006). Data on EC and CR in the Libyan companies will be collected through a survey of organisations (questionnaires). The survey will be designed in Arabic because all samples are Arabic companies. This study will depend on three sources of data collection to ensure validity of data. Furthermore, this study will depend on annual reports to examine the relationship between CSR disclosure and FP, whereas it will depend on annual reports and the questionnaires to examine the relationship between CSR disclosure and EC as well as CR. On the other hand, the companies to be studied using qualitative and quantitative methods will be evaluated in terms of the levels of CSR disclosure and OP in terms of EC, FP and CR. Therefore, this study is designed to examine seventy seven companies that are applying the best social disclosure in their annual reports. As a result, the purposive sampling method will assist to determine impact of CSR disclosure on OP in terms of FP, EC, and CR. Thus, this study wil l employ quantitative and qualitative approaches to obtain appropriate data for credibility and reliability. 4.3 Instruments To achieve the objectives and purposes of this study the researcher will use three data collection methods: (interview questions, survey questionnaire, and secondary data).Interview questions will evaluate levels of CSR and OP in terms of EC, FP and CR in selected companies in Libya. Note taking will be used to write headings and main concepts being addressed, while tape recorders will be employed to record responses of participants. In addition, data gathered by the annual reports will be analysed to test hypotheses (1) for a three year period. Moreover, Data gathered by the questionnaires and from the annual reports will be analysed to test hypotheses (2, 3). Questions will be adopted from previous studies, which will enhance the validity and reliability of the instruments to be used. In the questionnaire, 5-point Likert-type scale will be used for the measurement of the constructs. 4.4 Data analysis 4.4.1 Quantitative data analysis Quantitative data will be explored to check missing data and extreme values before the analysis process is initiated. If data appears missing, it will be imputed with mean values from the rest of the responses. Descriptive statistics will be conducted in making some general observations about the data gathered. Multivariate techniques will primarily be used to analyse both primary and secondary data. Firstly, applications of regression analysis will be employed to identify and analyse the relationship between both dependent and independent variables (Hair et al. 1998). Other interpretative statistical tests will be run on opinions and perception data will be collected using Likert-type scales. The measurement procedures in the present study will employ many phases: a. Descriptive statistics This study will use descriptive statistics in order to test collected data in terms of distribution and normality, and to provide information about levels of CSR disclosure for these companies. b. Correlation analysis The correlation analysis will be used to explore the relationship between variables that have been used in this study. These variables include dependent variables: FP, EC, and CR; independent variables: CSR activities disclosure that include environmental categories, consumers categories, community involvement categories, and employees categories; and the control variables such as the size of the firm, the sector of activities firms, and the age of the firm. c. Multivariate regression models This study employs the following regression models to examine the proposed hypotheses: 1. Hypothesis (1) To examine the link between CSR disclosure and financial performance (FP), the study will utilise the following regression model drawn from Rettab, Brik and Mellahi (2009). The following model indicates the use of time series analyses for the estimated period of (2006-2008) in the case of Libya. FP = + 1 CSRD + 2 SIZE + 3 AGE + 4 SEC + (1) Where FP is the dependant variable (in this study it refers to financial performance measures, return on investment, revenue, and return on assets as dependent variable; CSRD represents the independent variables (in this study it refers to the variables CSR, Dimensions of CSR, namely, Employee Relation (EMPL), Community involvement (COM), Consumers (CONS), Environment (ENV), and all of the control variables including the age of the firm (AGE), the sector of activity (SEC), and the Size of the firm (SIZE); B is the coefficient of the independent variables. Furthermore, this study will test the relationship between CSR disclosure and FP. 2. Hypothesis (2) To test the relationship between CSR disclosure and employee commitment (EC), this study will employ regression for the employee performance measure; with the control variables which are the size of the firm, the age of the firm, and the sector of activity. The following model indicates the use of time series analyses for the estimated period of (2006-2008) in the case of Libya. EC = + 1 CSRD + 2 SIZE + 3 AGE + 4 SEC +.. (2) Where EC is the dependant variable (in this study it refers to employee commitment measures as dependent variable); CSRD represents the independent variables, and all of the control variables including the age of the firm (AGE), the sector of activity (SEC), and the Size of the firm (SIZE); B is the coefficient of the independent variables. 3. Hypothesis (3) To examine the relationship between CSR disclosure and corporate reputation (CR), this study will employ regression for corporate reputation measure; with the control variables which are the size of the firm, the age of the firm, and the sector of activity. The following model indicates the use of time series analyses for the estimated period of (2006-2008) in the case of Libya. CR = + 1 CSRD + 2 SIZE + 3 AGE + 4 SEC +.. (3) Where CR is the dependant variable (in this study it refers to corporate reputation measures, the reputation QuotientSM as dependent variable; CSRD represents the independent variables, all of the control variables including the age of the firm (AGE) , the sector of activity(SEC), and the Size of the firm (SIZE), B is the coefficient of the independent variables. 4.4.2 Qualitative data analysis Qualitative method will be employed in this study in order to determine levels of CSR disclosure and their impact on OP in terms of FP, EC and CR, and also to gain an in depth understanding of the phenomenon being researched. Qualitative data analysis and interpretation will be used in the study to support the questionnaire in this stage. This stage will present a descriptive analysis of the data collected from the interviews in order to investigate the relationship between CSR disclosure and FP, EC and CR. Data which is gathered from interviews will be recorded by note taking and Tape recorders which will be used to write headings and main concepts being addressed, and to record responses of participants categorized (Leedy Ormrod 2005). Qualitative data will be analysed using contain analysis method. According to Siltaoja (2006, p. 97) [t]he method has two main tendencies: it may analyse the data either from a qualitative or a quantitative approach. Content analysis can be employed in various ways: it is used to describe societies, organisations, and cultural models group in order to reveal the social attachments of individuals, groups and organisations, or to describe the content of communication (Weber 1990). The results of the current study will be in the form of categories (Polit Hungler 1995) or conceptual maps (Weber 1990). The words category and conceptual map will be utilized synonymously in this study. To analyse the data collection, content analysis will use three stages. The first stage is data reduction that the interviewees stories will reduce to descriptions of one or two sentences which will make in different categories related to the subject. The second stage is data display. The gained categories will be divided into supplementary subcategories and then analysed category by category as set out in the interview guide (Kyngs Vanhanen 1999). The last stage is extractions of conclusions. 5. STUDY MOTIVATION The main motivation for this study is the ongoing concern about the relationship between CSR disclosure and OP in the business world (Margolis Walsh 2003; McWilliams, Siegel Wright 2006). The CSR literature is dominated by empirical research in the industrialized countries of Western Europe, the USA and Australia. The vast majority of comparative research of CSR has also focused on analyses and evaluations of the differences and similarities of CSR practices and their impact on OP in these countries alone ( (DeMaCarty 2009; Husted Allen 2007; May Khare 2008; Pratten Mashat 2009; Rettab, Brik Mellahi 2009); (DeMaCarty 2009). Research on CSR disclosure and OP is limited in developing countries especially in the Libyan context in spite of concerns from the stakeholders about the impact of CSR disclosure on OP (Pratten Mashat 2009). In addition, some of these studies were undertaken in the context of newly industrialised countries such as Malaysia, Singapore and some African count ries such as South Africa, Nigeria and Uganda (Belal 2001). In relation to the Arab world context, in which Libya occupies an important position, there is still a paucity of research on CSR practices (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)