العلاقة بين حوكمة الشركات وممارسات الإفصاح البيئي في البيئة الليبية
Abstract
يعتبر الإفصاح البيئي أحد أهم الاستراتيجيات التي يمكن أن تتبناهـا منظمات الأعمال لوصف مساهماتها الإجتماعية والبيئية والعواقـب المترتبـة على أنشطتها ا لإقتصادية، وذلك من أجل تحسين صورتها، وتعزيز سـمعتها، وإضفاء الشرعية على أنشطتها، الأمر الذي يضمن لها الحصول على الموارد اللازمة لممارسة نشاطها. تهدف هذه الورقة إلى دراسة العلاقة بين الآليـات المختلفة للحوكمة وممارسات الإفصاح البيئي في البيئة الليبية، بالإضافة إلـى إختيار إطار نظري يمكن الإعتماد عليه لتفسير هذه العلاقة، حيث إعتمـدت الدراسة على المنهج الوصفي التحليلي لإستقراء أهم الدراسات الـسابقة ذات الصلة بموضوع البحث . لقد ساهمت هذه الدراسة في إثراء الأدب المحاسـبي المتعلق بحوكمة الشركات في البيئة الليبية مـن خـلال إستكـشاف الآليـات المختلفة للحوكمة التي يمكن أن تؤثر على ممارسات الإفصاح البيئي، حيـث إشتملت على خصائص مجلس الإدارة واللجان النوعية المنبثقة عنه، بالإضافة إلى أنماط هيكل الملكية . علاوة على ذلك، فقد قدمت هذه الدراسة إطار نظري لشرح العلاقة بين ممارسات الإفصاح البيئي وآليات الحوكمة، والذي إعتمـد على نظرية أصحاب المصالح، حيث تم تفسير إرتباط ممارسـات الإفـصاح البيئي بتبني قواعد جيدة للحوكمة من خلال نموذج المساءلة، الذي يقتـرح أن تبني الإفصاح البيئي من قبل منظمات الأعمال هو في الحقيقة من أجل الوفاء بمسؤولياتها تجاه أصح اب المصالح والتي جاءت كنتيجة للتطبيق السليم لقواعد وآليات الحوكمة.
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