This paper aims to utilise the national culture dimensions to explain the low level of Corporate Environmental Disclosure (CED) in Libya.
The literature in the Libyan context indicated that CED practices within Libyan companies are limited. Thus, the Hofstede-Gray framework, which associates accounting values with cultural dimensions, was used in this study to interpret the results.
The results of this study suggest that national culture elements within Libyan enterprises were distance, high masculinity, uncertainty avoidance (slightly high) and collectivism. This means that culture dimensions influence the level of CED practices within Libyan firms.
While there have been several contributions in the literature attempting to extend or refine the Hofstede-Gray framework in understanding the influence of culture on financial disclosure, there are few studies which do so in social and environmental disclosure, especially in developing countries. Thus, this study provides a valuable contribution to fill this gap.
Through a review of the literature on CED practices and culture dimensions in the Libyan context, this paper provides theoretical support for the Hofstede-Gray framework. Thus, an empirical study based on this theoretical support is needed.
