الإفصاح عن المسؤولية البيئية في الشركات المساهمة السعودية

Abstract EN

This study aimed to assess the extent of environmental disclosure in Saudi Corporations.

The study included 143 companies listed in the stock market (Tadawul) covering different sectors of business.

The SPSS statistical analysis method was used to analyze the questionnaires received from the sample being studied.

Through the research a set of results has been reached including: that The Saudi joint-stock companies bear their responsibilities toward the environment with total mean (3.16) out of 5.

The announcement of the hazardous and toxic substances that result from its normal and occasional operations and its effective management showed the best result with a mean (3.36) out of 5, while the least direction that needs to be directed by corporate management is the use of Renewable energy, recycled materials, water conservation, safe disposal and management of toxic and hazardous materials with a mean (2.96) out of out of 5.

At the same time, the level of environmental responsibility has not reached statistical significance Thus, these companies did not achieve the required environmental responsibility levels.

The results showed also that the disclosure of Environmental responsibility was in average with a mean (3.09) out of 5.

The size, age and nature of the company's work affects the disclosure of environmental responsibility and obtained a mean of (3.36) out of 5، while the least mean (2.66) out of 5 was the disclosure of the environmental responsibilities in the financial statements.

At the same time, the level of disclosure of environmental responsibility has not reached statistical significance Thus, these companies did not achieve the required disclosure of environmental responsibility levels.

Based on previous results the researcher made a series of recommendations, including: The need of professional organizations and those interested in environmental responsibility (such as environmental protection organizations, trade unions, rights groups of human and others) to organize an effective courses, as well as to communicate with universities and academic centers to demonstrate the environmental responsibility of companies, and methods of disclosure in the financial statements, The need of the Saudi Organization for Certified Public Accountants (SOCPA) with the collaboration with the Academics and Professional organizations to develop the standard disclosure of corporate environmental responsibility and to require the supervisory bodies of the stock market to disclose of corporate environmental responsibility.