Luther’s Change of Mind Essay

This paper argues that Martin Luther (1483-1546) changed his mind about the Jews, shifting from a friendly to a hostile position, because of mental anxieties, his constant health problems, old age, and disappointment that Jews were not converting to Christianity. Luther was dissatisfied that Jews did not accept Jesus Christ, although his criticisms of the Jews were theological; not racial. The argument that a direct line can be drawn from Luther to Hitler and that Luther shares blame for the Holocaust, is rejected. This does not imply that Luther’s hostility towards Jews did not influence Hitler’s ideas and policies but rejects the attribution of Hitler’s â€Å"final solution† to Luther. In his first extended text on Jews, Luther wrote â€Å"If we really want to help† Jews, â€Å"we must be guided in our dealings with them not by papal law but by the law of Christian love†. Sources and Outline of Argument The primary sources for Luther’s views of Jews and of Judaism are his writing. He wrote â€Å"That Jesus was Born a Jew† in 1523, which represents his early, friendly attitude. He wrote his negative, hostile tract, â€Å"On the Jews and their Lies† in 1543. His last sermon, preached at Eisleben a few days before his death was â€Å"against the Jews†, and can be taken as representing his final position. These writings need to be placed in the context of Luther’s biography and of historical circumstance. In order to contextualize these primary sources, secondary sources are consulted. These include Heiko Augustinus Oberman’s Luther: Man between God and the Devil (1989) and Derek A Wilson’s Out of the Storm: The Life and Legacy of Martin Luther (2008). The essay begins with the content and context of Luther’s writing on Jews against the background of older Christian attitudes, against which Luther initially reacted. Luther’s initial position, his final position and the reason for his change of mind are identified. The essay then discusses the charge that Luther should have been tried alongside perpetrators of the Holocaust at the Nuremberg Trials, where defendant and former Nazi propagandist, Julius Streicher (1885-1946 ) said: Anti-Semitic publications have existed in Germany for centuries. A book I had, written by Dr. Martin Luther, was, for instance, confiscated. Dr. Martin Luther would very probably sit in my place in the defendants’ dock today, if this book had been taken into consideration by the Prosecution. In this book The Jews and Their Lies, Dr. Martin Luther writes that the Jews are a serpent’s brood and one should burn down their synagogues and destroy them†¦ The conclusion argues that although Luther’s position did change, the claim that he shares responsibility for the Holocaust fails. Hitler and his supporters manipulated Luther for their own purposes, while a fundamental difference separates him from them. Luther, it is true, supported the deportation of Jews and the destruction of Jewish property but not their extermination. Analysis of Luther’s Initial Position Luther led the Protestant Reformation when he posted his â€Å"95 Thesis† to the door of the Cathedral at Wittenberg, where he was an Augustinian priest and University teacher. Luther saw his Reformation as a breath of fresh air blowing through the Church, sweeping aside false doctrines and corrupt practices that obscured the real Christian gospel. Justification before God was by faith in Jesus Christ and was freely available, not a commodity that the Pope could sell. His translation of the Bible and the hymns he wrote for congregational singing were all intended to make Christianity directly accessible to ordinary believers, who did not have to depend on the mediation of priests any more. People could enjoy direct fellowship with God. Luther set out to challenge many commonly accepted notions about the Christian faith. Aware of a long history of Christian animosity toward Jews and Judaism, Luther reminded Christians that the own Bible had been written by Jews and that Jesus was himself Jewish, a fact often overlooked or even deliberately ignored in much Christian thought. In advocating kinder treatment of Jews, his hope was that this would result in their conversion. This distinguished Luther’s attitude toward Jews from what has been described as the traditional â€Å"teaching of contempt†, a term coined by Jules Isaac (1877-1963), a friend of Pope John XXIII. The teaching of contempt blamed Jews for murdering â€Å"God† (the charge of deicide), taught that having rejected and killed Jesus Jews’ were no longer God’s people but served the Devil, they were denied rights of citizenship, banned from most professions, banned from living wherever they wished to while travel restrictions and a dress code were also imposed on them. All of this consisted of papal decrees as well as national and city level legal codes. God had condemned the Jews to wonder the earth as a lesson to others of what happens when a people turn their back on God. Enforced conversions, deportation, pogroms were all justified by the teaching of contempt. Jews were accused of concealing the truth within their texts, so the Talmud was sometimes destroyed. Anti-Semitism, however, started before the birth of Christianity. Paul Johnson describes Greek animosity towards Jews and their religion, citing several sources. These include Appollinius Molon, Posidonius, Democritus and Plutarch all of whom wrote anti-Jewish polemic. The Jewish race had been cursed from the beginning of time. Jews sacrificed asses’ heads in their temple as well as secret human sacrifices, which explained why no outsider could enter the inner-most chambers. Jews were regarded as haters or despisers of the human race because they kept themselves apart, did not inter-marry and refused to recognize the Gods and goddesses of the ancient world. Although Rome extended certain exemptions to the Jews, the Romans increasingly regarded Jews as problematic as revolt followed revolt until eventually all exemptions were overturned and Jews were banned from residing in Palestine following the revolt of 132. Christian anti-Semitism picked up on many of the same polemic, accusing Jews of stealing Christian boys at Passover and sacrificing them, the â€Å"blood-libel† which surfaced first in England in 1144. Efforts were made to convert Jews and those who did convert were usually assimilated into the wider society, although some were accused of remaining secretly Jewish. In 1519, Luther opposed a â€Å"purge† by a former Jew, Johann Pfefferkorn (1469-1523) who wanted to burn Jewish books. Then, in his 1523 pamphlet, he advocated kindness and love toward Jews. What happened to harden Luther’s heart and to change his mind so that he later supported book-burning and other anti-Jewish measures? Luther’s Change of Mind and End Position Luther’s life has been described as a constant struggle between God and Satan. Jesus and God and the possibility of forgiveness for all people who turn in repentance to God were real to him but so was Satan and Satan’s opposition to God and to the Christian religion. â€Å"Chaos† he believed â€Å"resulted when Satan triumphed. † It was fear that social catastrophe would result from the Peasants’ Revolt of 1525. The Peasants had expected Luther to support them, since his Reformation had given ordinary Christians much more control over their own faith. However, Luther sided with the princes and denounced the rebellion as â€Å"an offence against God† and the work of Satan: â€Å"the fire of revolt was spreading, and if not checked would have widespread, disastrous results. † As Luther grew older and inc increasingly ill, he became more and more aware that the battle between good and evil, God and Satan was far from over. He began to see the Devil everywhere, says Poliakov. Luther wanted to reform the Church, not create a schism and grew increasingly annoyed that the pope refused to call a council to consider his proposals, saying in 1535 that he would attend a council even knowing that he might be â€Å"burned†. When a council was indefinitely postponed in 1539, Luther became somewhat embittered. Luther’s language could be intemparate, even crude. He was a man of fierce passion as well as of profound faith. The older he grew, the more willing he became to see Satan’s hand behind anything that hindered the Reformation’s progress. In 1536, as the possibility of a reforming council receded, the Elector of Saxony was preparing to expel all Jews from his realm. This had the sanction of the Church and was no â€Å"bolt out of the blue†. Thinking that an appeal to Luther for clemency might prevent this, the Jewish leader, Josel von Rosheim (1480-1554) approached him, supposing him to be a â€Å"friend of the Jews. † Not only did Luther refuse to intervene but reversed his earlier position, publishing On the Jews and their Lies. If he had power, he wrote, he would â€Å"set fire to† synagogues and â€Å"schools† then â€Å"bury with dirt whatever† did not burn. Jews were to be expelled unless they converted. Their â€Å"ill-gotten† gains should be confiscated. All this was to be done so that â€Å"God may see that we are Christian. † In his final sermon, he described Jews as â€Å"public enemies† yet he still expressed his love for them. His tactics towards them not his estimate of their worth in God’s sight had changed. He never supported murdering Jews. What he wrote drew heavily, too, on existing anti-Jewish polemic. He was deeply disappointed that Jews were not converting. Why Luther cannot be blamed for Hitler’s â€Å"final solution† Luther’s tracts were reprinted during the Third Reich. Hitler described Luther as a German Hero. In the wake of how the Third Reich used Luther to justify their crimes, the â€Å"whole world capitalized upon Luther, the fierce Jew-baiter. † However, no action Luther proposed was not already Church and state policy and what Luther advocated â€Å"was very far from being a final solution. † Oberman points out that German Jews were among the most assimilated community when Hitler rose to power, suggesting that this makes the idea that an â€Å"unbroken line† exists between Luther and Hitler implausible. Hitler recruited Luther’s legacy but manipulated this for his own purposes. It was no â€Å"coincidence† that Kristallacht took place on Luther’s birthday, November 11, 1938 but â€Å"this was sheer opportunism, backed by a perversion of scholarship. † Luther ended up supporting deportation but only of Jews who refused to convert: Hitler set out to exterminate a whole race, including Jews who were Christian. Luther did not hate the Jewish race. He wanted them to become Christians. There is, says Wilson, no â€Å"well beaten path that can be traveled from Wittenberg to Auschwitz. † He suggests that Luther would have opposed Hitler’s dictatorship. It is, however, true that no other pamphlet than â€Å"On the Jews and their Lies† has caused â€Å"more harm to Luther’s reputation†, says Wilson. Nonetheless, the view that Luther was an ally of the Nazis â€Å"in carrying out their Final Solution† does not withstand critical scrutiny of what Luther actually wrote. References Bennett, Clinton. In Search of Jesus (London & NY: Continuum, 2001). Hitler, Adolf. Mein Kampf. Translated by Ralph Manheim. (Boston: Houghton Mifflin, Sentry Edition, 1971) Goring, H. Trial of the major war criminals before the International Military Tribunal, Nuremberg, 14 November 1945-1 October 1946 ( Nuremberg, Germany: International Military Tribue, 1947).

Adolescence is a fascinating time of life

Adolescence is a phase of life that begins with the self-discovery of oneself and relationship with the world outside. It is a phase when children are finding themselves entered into adult life surrounded by turbulence and stress already stored for them. Freud captured the stage of adolescence in its delimited fascicule when he evoked; â€Å"Adolescence is fraught with internal struggle. Upon entering the ‘genital’ phase of adolescence, the child is bombarded with instinctual impulses that disrupt this balance. The ego is torn between the strong impulses of the id and the restrictions of the superego. This conflict makes adolescence a time of tremendous stress and turmoil†. (Recapp Online) The youths are swayed by the waves of society’s upheavals and parental hypocritical approaches towards their lives, making them to question their own identity. Jeffrey Jensen Arnett refers adolescence to as Emerging Adulthood where adolescents are slowly and gradually moving towards adulthood. It is a time when they are free from any social obligations and expectations and find themselves independent wanting to break from all bondages. It was in February 2008, court prosecuted 15 years old girl in an aiding and abetting manslaughter by filming happy slapping attack whereby a man was succumbed to death. Mr. Waterhouse was given punches and kicking by two youths 19, and a 17-year-old youth in Keighley, West Yorkshire, in the month of September 2007. Though the man was able to take a walk back to his flat but soon died. All the youths admitted to the crime and the girl pleaded guilty for becoming part of this atrocious act of theirs. (Porter, ABC News Online, 2006) Happy slapping incident has become quite common among youths, formerly originated from South London in 2004. The victims are hit, punched and kicked and all the actions are recorded by youths in their mobile phones or put up on the net to be enjoyed later. The trend of indulging in such violent behaviors have become quite common as revealed by the New South Wales Bureau of Crime Statistics and Research. The Bureau’s director, Don Weatherburn reported saying that around 10 to 14 years old adolescents had become the cause of the serious concern for the law enforcement agencies. There was an abrupt rise of incidents from 175 per 100,000 population in 1995 to 487 in 2004. (Porter, ABC News Online, 2006) The above incident clearly shows girls more inclined towards violent behavior. Her mother has put all the blame on the binge drinking which has become very common among youngsters in Britain-a socio cultural compulsion for youths. But the story above lacks clear explanation of what motivated a girl to become a part of the crime. Was it due to drinking or a trend or some other psychological or social factor? Pearson linked the girl’s violent behavior to the social problem faced by them. She says, â€Å"Girls don't want to be endlessly told that they're nothing but sex objects with low self-esteem†¦; they are rejecting victimhood.† (Pearson, 1997) In the process of resisting sexism, girls have unfortunately â€Å"gotten hip.† (Pearson, 1997) Several studies have been conducted and several approaches applied to understand the increasing trend of the violent behavior among girls and Theories of Aggressive behavior is one among them putting forward the psychoanalytic aspect to the behavior problems among girls. News reported by April Simpson, in Boston Globe on 30th January 2007, changed our whole conception of how we perceive youth’s behavior. On one hand, adolescent behavior plunges us into the thought and on the other hand, the above news report shatters this myth. Many youths have proved themselves as responsible citizens and take violent behavior as a blotch on the society. Some youths from Boston, tired of violent behavior took initiative of starting a process of regular meetings with the police to bring law and order problems and several other issues concerning youths to the notice of Police and other city officials. In first ever meeting at the Tobin-Mission Hill Community Center, around dozen students participated and discussed their problems and the measures to control crimes with Thomas M. Menino, Mayor, State Representative Jeffrey Sanchez, Councilor Michael P. Ross, and area police officers. (Simpson, 2007) From then on, these meetings became a routine affair. Not just with officers concerned they also held the meetings among themselves to sort out measures to control violence they had been witnessing quite often in their neighborhood. This story does show youths shouldering responsibility to create conducive environment in their locality but this story does not show to what extent they have tried to address the problems and come out with the possible solutions and how far these youths were successful in their mission? Both these stories reflect contrasting shades of youth’s behavior. In the story above, where girls are too demonstrating behavior not conducive for them shows gravity of the situation our youths have involved themselves. Looking at the current social and economic problem, it is not surprising to see youths especially girls being carried away by the lure of status and societal position and bullying and brawling on roads along-with their mail counterparts. But it is also true their show of cat fighting is not new, and the main culprit is their role model in movie or TV soap, known as Script theory. As these are scripts only that create impressionable image of brawling girls. For e.g. Power-puff girls defeating their archenemy, Mojo Jojo, with hitting and kicking increases the likelihood that girls will also imitate them and see the bullying and aggressiveness as a means to resolve their problems. (Kirsh, 2006) Criminologists also state the exposure to violence at homes as the biggest reason for the youths especially girls to show their aggressive attitude. Lisa Broidy and Robert Agnew also point to the failed relationships as biggest crises in the lives of girls. These girls show their repressed feelings and grievances by shouting, yelling, hitting and abusing, in their own words, â€Å"Abusive and failed relationships are a major source of strain in the lives of many female offenders.† (Chesney-Lind & Pasko, 2004) For guys, violence becomes a means to show their macho power among their peers. Though socio and economic factors too count as the reason behind their adapting to the aggressive behavior but it is more of their hurt ego, which immerses in the form of violence. Many psychologists termed their criminal tendency towards Social-information-processing theory. Theory posits the view that â€Å"Youths engage in these mental processes over and over in real time during social interactions and that within particular types of situations, individuals develop characteristic patterns of processing cues at each step in the model. These patterns form the basis of psychopathologic tendencies†. (Psychiatry Health SE.com, Online) For e.g. if provoked, youths may resort to cues such as threats, show hostile intentions to others and adopt aggressiveness skillfully and successfully, which implies that they are more prone to adopt conduct disorder. It is the community programs and initiatives as demonstrated by the youths from Boston that could make some difference in the long run in the lives of youths prone to violence. Dr Toni Makkai, the Director of the Australian Institute of Criminology, called for more and more intervention programs to support young mothers and give them knowledge and skills to foster in their children their importance toward s society, address their problems with love and bring them into the environment of friendliness and care. (Porter, ABC News Online, 2006) WORKS CITED Arnett Jensen. 2006. Adolescence and Emerging Adulthood, 3rd edition, Prentice Hall. Chesney-Lind, M & Pasko, L. 2004. Girls, Women, and Crime: Selected Readings. Sage Publications. Kirsh, S. J. 2006. Children, Adolescents, and Media Violence: A Critical Look At Research. California & London: Sage Publications. Pearson, P. 1997. You're so cute when you're mad. The Globe and Mail. 29 November, p. D3. Porter, B. (ABC News Online) 2006. PM – NSW youth crime on the rise. Retrieved on April 6, 2008. Psychiatry.HealthSE.com. 2004-2005. Social-Information-Processing Theory. Recapp. Developmental Theories. Retrieved on April 6, 2008 from W.W.W:  HYPERLINK http://www.etr.org/recapp/theories/AdolescentDevelopment/developmentalTheories.htm
http://www.etr.org/recapp/theories/AdolescentDevelopment/developmentalTheories.htm Simpson, A. (Boston Globe) Teens reach out for help against violence. Retrieved

Transcendentalism in Walden by Henry David Thoreau Research Paper

Transcendentalism in Walden by Henry David Thoreau - Research Paper Example â€Å"What everybody echoes or in silence passes by as true to-day may turn out to be falsehood to-morrow, mere smoke of opinion, which some had trusted for a cloud that would sprinkle fertilizing rain on their fields† (Thoreau, 7). One of the basic princiAdvices may be given by adults to the youths however there is not much of credibility in them for their advice to be taken with such significance. People have different fates and experiences and no 2 different people will have the same circumstances brought up to them. Another principle of transcendentalism is that genuine change is derived from within the person himself and not from others’ influence and it is not to please these people but to please the self. A change is not constituted by outside influence but more on taking in consideration a person’s thought on what the change would do for him rather than if it would please others.The author also did not exclude the word I in the context. Rather Thoreau use d the 1st person way of speaking rather than using the 3rd person which is usually being used by writers in voicing out the writer’s opinions and beliefs. The author contradicts the customary way of writing as he states:In most books, the I, or first person, is omitted; in this it will be retained; that, in respect to egotism, is the main difference. We commonly do not remember that it is, after all, always the first person speaking. I should not talk so much about myself if there were anybody else whom I knew as well.

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Human Rights, Law and Police Ethics in Ireland and India Essay

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Economics Summary and review paper - Essay Example Further, he discusses the often absurd state of being human, along with the challenges that our often conflicting needs and wants pose. In doing so, Simon conceptualizes the constructs humans use to make sense of their condition and how they apply a "common denominator" to the various claims that are made on our conflicting stimuli, which may be called the "Good" or "utility." His penchant for the human element is what led him to the social sciences is general, and economics more specifically. Simon depicts economics as "an interest in human decision making, and especially an interest in how human beings cope with the complexities, the uncertainties, and the goal conflicts and incommensurabilities of everyday personal and professional life." He asserts that economics is a critical discipline because "the allocation of individual or organizational resources - how it is done, and how it ought to be done - remains a central question about the human condition." In order to address this central question of allocation, Simon found it necessary to migrate from his "home disciplines" of political science and economics into uncharted territory, such as psychology, computer science and artificial intelligence. According to Simon, these disciplines are where he has spent the bulk of his time since reaching this realization. This broadened view of economics provided Simon with tremendous insight into human economic behavior. He "saw a creature of bounded rationality using techniques of heuristic search to find satisficing - good-enough - courses of action." His expanded disciplinary experience enabled him to apply computer modeling to "show that these techniques could account for the data of human problem solving in a range of both simple and complex situations." Simon's ideas, by his own admission, remain outside of the mainstream of modern economics, but he asserts that they will eventually find their way into the main stream. He maintains that "they provide a realistic picture of human choice, a picture that may instruct us about some of the most puzzling problems confronting economics today: decision making under uncertainty, business cycles with their accompanying natural or unnatural unemployment, the role of entrepreneurship in investment, and others." He goes on to consider the duties incumbent on humans from an economic standpoint, both positive and negative. These duties might be considered from an individual and societal point of view, and encompass the realm from doing no harm to leaving at least as attractive a range of options to future generations to eliminating poverty. He concludes that a merger of scientific disciplines such as he embraced in his own life holds the promise of offering better answers than the parochialism of life-long adherence to a single discipline. Ultimately, Simon has sought to apply concrete science and mathematics to social science as a "field of virgin snow on which one could imprint one's characters." His interdisciplinary approach promises to raise and answer questions for economics that might not otherwise have entered our consciousness. "Scientific Humanism as an Ideal," Shigeto

The concept of truth and perception Essay Example for Free

The concept of truth and perception Essay The concept of ‘truth’ versus ‘perception’ can be observed in nearly all aspects of life. What is the truth these days; in newspaper articles, current affair shows or stories that a friend is telling you, is it truth or is it a version of the truth? The complexities inherent in this concept of ‘truth’ versus ‘perception’ will be discussed in relation to two texts; â€Å"Twelve Angry Men† by Reginald Rose, and,. Perception Vs Reality by Amit Sodha What is the key difference between ‘truth’ and ‘perception’, and which is more important? The truth is the reality of the fact while perception is the truth relative to oneself. The mind, the nature of the human being is different to everyone else’s. Everyone has lived different lives; experiencing different passions, interests, suffering and possessing different capabilities in knowledge. People are also brought up in different ways, belonging to different cultures and religions. This display of factors is what makes us who we are, affecting and contributing to our views and perspectives. When contemplating the ‘truth’, it is filtered through a wide variety of experiences, knowledge and emotions, resulting in ones perception. For example, an orange is orange, which is the truth. If you look at it through green glasses, it will appear green but the truth is that the orange remains orange. Perception is like the green glasses, filtering the truth relative to the person that is perceiving it. Twelve Angry Men is a really intriguing text that is clearly evident of the notion of truth and perception. It is about young boy on trial for the supposed murder of his aggressive father. The jurors have passed where evidence is laid out, exhibits shown, witnesses are heard, statements of the plaintiff and the accused are given, and the twelve jurors watch and listen attentively. Now, it is the job of the jury to reach a verdict as a whole; twelve to nothing vote either way, guilty or innocent. Twelve Angry Men highlights the importance of seeing things from more than one perspective. Twelve Angry Men is a play concerning 12 jury men who experience the difficulties of coming to a unanimous decision of murder . In this case the importance of seeing things from more than one perspective is relevant as a young boys life hangs in the balance. Through highlights this through Juror 3 and 10s narrow minded views and the ways in which they must be persuaded. Also it is seen by Juror 8, who feels it only right to have each side of the story broken down and discussed thoroughly. Rose uses Juror 3 to show that certain jurors are wrong and that if they are not open minded and put their personal prejudices aside they are bound to behave unacceptably and be viewed negatively. Juror 3s biases and stubbornness to be able to see things from the eyes of others really restricts him from doing justice and giving the boy the trial he deserves as does every human. Because of Juror 3s aggressive and stubborn nature he is unable to see that the defendant and his son are two different people and the importance of the trial and what it will mean to the 16 year old boy if found guilty. He thinks he is doing the world good by getting rid of one of them therefore cloudiness his vision and making it impossible to do justice where ones sees the truth differently through their experiencing which than confuses the truth, and in case of the law it will be unfair and a innocent death could have occurred. In the article of Perception Vs Reality by Amit Sodha it statues how Putting Things Into Context, Choosing Your Perception, Skewed Perceptions are faced by individuals in which we have the power to choose to responded and the power of choosing your truth in reality. Therefore even without knowing all of us are faced with obstacles which are known as the truth the way ones foreseen it is the perception which there can interprate into their lives, that means it build their emotion,morals and ethics.

Corporate Social Responsibility Disclosure and Performance

Corporate Social Responsibility Disclosure and Performance 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). 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 â€Å"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 Gà ¶ssling 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) â€Å" the stakeholder idea f its 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 Sà ¡nchez Sotorrà ­o 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. Sà ¡nchez and Sotorrà ­o (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 organ isationshould 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 the ory 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 R osenthal 2004; Cormier, Gordon Magnan 2004; Schwarzkopf 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; Sà ¡nchez Sotorrà ­o 2007; van Beurden Gà ¶ssling 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 â€Å"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 Rep utation QuotientSM 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 Gà ¶ssling 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 cited 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 bet Corporate Social Responsibility Disclosure and Performance Corporate Social Responsibility Disclosure and Performance 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). 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 â€Å"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 Gà ¶ssling 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) â€Å" the stakeholder idea f its 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 Sà ¡nchez Sotorrà ­o 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. Sà ¡nchez and Sotorrà ­o (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 organ isationshould 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 the ory 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 R osenthal 2004; Cormier, Gordon Magnan 2004; Schwarzkopf 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; Sà ¡nchez Sotorrà ­o 2007; van Beurden Gà ¶ssling 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 â€Å"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 Rep utation QuotientSM 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 Gà ¶ssling 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 cited 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 bet