The Impact of Environmental Accounting Disclosure on Achieving Sustainable Development: Evidence from the National Oil Corporation (NOC) of Libya
環境会計情報開示が持続可能な開発の達成に与える影響：リビア国営石油公社（NOC）からのエビデンス (AI 翻訳)
Ezaddin Abdualadim M Bakir, Abulgasem Mahmoud Abusatala
🤖 gxceed AI 要約
日本語
リビア国営石油公社を対象に、環境会計情報開示が持続可能な開発に正の影響を与えることを回帰分析で実証。開示が環境・経済・社会の各側面を改善し、分散の50%以上を説明。GRI基準の採用と専門部署の設置を提言。
English
Using regression analysis on Libyan National Oil Corporation data, this study shows that environmental accounting disclosure positively and significantly influences sustainable development (R²=0.507). It recommends adopting GRI standards and establishing a specialized environmental accounting unit, emphasizing transparency as a strategic tool for legitimacy and efficiency.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
リビア事例ではあるが、資源依存型産業における環境開示の戦略的価値を示しており、日本の資源・エネルギー企業の統合報告やSSBJ対応にも示唆を与える。
In the global GX context
This study provides empirical evidence from an emerging economy oil sector, reinforcing the global trend linking environmental disclosure to sustainability performance. It aligns with GRI and legitimacy theory, offering lessons for disclosure frameworks in resource-intensive industries worldwide.
👥 読者別の含意
🔬研究者:Provides empirical evidence of the disclosure-sustainability link in an oil and gas context, useful for comparative studies.
🏢実務担当者:National Oil Corporation and similar firms can use findings to justify strengthening environmental accounting and adopting GRI standards.
🏛政策担当者:Offers a roadmap for regulators in emerging economies to enhance environmental disclosure requirements for resource industries.
📄 Abstract（原文）
: This study investigates the impact of environmental accounting disclosure on sustainable development within the National Oil Corporation (NOC) of Libya. It explores how transparency in environmental accounting disclosure influences the environmental, economic, and social dimensions of sustainability. The study employs an empirical approach, utilizing regression analysis to examine the relationship between variables. The study's findings are synthesized with established frameworks such as Legitimacy Theory to provide a holistic understanding of corporate transparency in a sensitive energy sector. The results provide robust evidence that environmental accounting disclosure positively and significantly influences sustainable development, explaining over 50% (R2 = 0.507) of its variance. With a high mean score of 4.08 and a strong regression coefficient (B= 0.712), the study confirms that the NOC has successfully transitioned toward a Sustainable development -oriented reporting framework. These findings align with global studies, suggesting that environmental transparency acts as a strategic tool for securing social legitimacy and enhancing economic efficiency. The study recommends the formal establishment of a specialized Environmental Accounting Unit within the NOC and the adoption of Global Reporting Initiative (GRI) standards. It provides policymakers with a roadmap to enhance regulatory frameworks for resource-consuming industries in emerging economies. Originality/Value: This research bridges a critical knowledge gap in the Libyan accounting literature by interlinking environmental disclosure with Sustainable development in the oil industry. It shifts the discourse from mere compliance to a strategic imperative for future viability in a green global economy.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.65137/jaq.v12i1.307first seen 2026-06-17 05:16:51
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