محددات تقارير الاستدامة في الشركات السعودية المدرجة

Abstract EN

The study investigates the level of disclosure of sustainability dimensions : economic, environmental, and social, in addition to the general disclosures of sustainability in listed Saudi companies, the study also explores the determinants of sustainability reports in Saudi listed companies.

The content analysis method was used to collect data from annual reports, board reports and sustainability reports Sample and data : The sample consists of (181) companies listed on the Saudi stock market for the year 2020.

The study concluded that the level of disclosure of total sustainability was 22%, which is a low percentage compared to other studies in the Saudi context and in other countries, the level of public disclosures reached 34%, the level of disclosure of the economic dimension of sustainability reached 32%, the level of disclosure in the environmental dimension did not exceed 3%, while the level of disclosure of the social dimension of sustainability is 15%.

The study also found that the size of the company and the sustainability committee have a positive and significant impact on the disclosure of sustainability and its dimensions, while there was no impact on the financial performance, leverage, the earnings per share, the company's age, the company sector type, the independence of the members of the board of directors, the independence of the members of audit committees and the financial expert in audit committees on the disclosure of sustainability and its dimensions.

The study provides evidences from Saudi corporate context supporting the stakeholders theory and presents evidence on the determinants of sustainability reports in the Saudi environment; The study confirms that the size of the company and the presence of the sustainability committee are two influential factors in increasing the disclosure of sustainability in Saudi companies.

34 ▸ of 36 (+) e year and the results could be for several years.