تحديات وفرص الامتثال لمعايير المبادرة العالمية لإعداد التقارير GRI11

دراسة حالة (شركة الزاوية لتكرير النفط)

Abstract

This study aims to evaluate the challenges and opportunities to apply Corporate social responsibility in Libyan oil corporations. and exploring to what extent Al Zawiya oil refining company Inccould compliance with (GRI11).To achieve this, it has been based on descriptive analytical approach, and (45) questionnaires were distributed inpaper form tocompany managementemployees, but (35) questionnaires were valid for statistical analysis using the (SPSS) program. Major findings revealed that company is facing CSR disclosure problems, additionally; the corporation suffer from set of challenges to become prepared sustainability reports.However, there is functional awareness to importance of CSR performance and CSR reporting, which provide a positive chance to issuing sustainability reports and comply to Global Reporting Initiative (GRI11) in future. The study proposed more supporting to oil and gas companies towards CSR and work to create a management for sustainable development.