Document Details

Document Type : Thesis 
Document Title :
الإفصاح التطوعي عن الاستدامة وفقاً للمبادرة العالمية لإعداد التقارير (GRI): دراسة تحليليه على شركات المساهمة السعودية.
الإفصاح التطوعي عن الاستدامة وفقاً للمبادرة العالمية لإعداد التقارير (GRI): دراسة تحليليه على شركات المساهمة السعودية.
 
Subject : Faculty of Economics and Administration 
Document Language : Arabic 
Abstract : This study aims to explore the disclosure practices of the Saudi companies listed in the Saudi Stock Exchange (Tadawul). The companies belong to the energy sector, basic materials sector and the industrial sector. The study performs analysis of the content of the 2016 financial reports that have been published on the Tadawul website as well as on the companys websites. The study aims to investigate whether these companies disclose information about the three sustainability aspects (known as triple-P: profit, people, planet), using standalone sustainability reports that have been prepared in accordance with the Global Reporting Initiative (GRI), and have been assured by external assurance providers to guarantee the validity and accuracy of their content. The study has found that the disclosures included in the periodic financial reporting represent 94% of the sample reports. However, the standalone sustainability reports represent 6% only of the sample reports. This percentage is considered to be very low in comparison to the foreign markets where sustainability reports excel in quantity and quality, as shown in relevant literature. The study has also found that the percentage of adoption of externally assured standalone sustainability reports represents 1.5% only (one company only adopts such reports). Furthermore, it has been found that the sample companies are remarkably keen on building successful relationships with the stakeholder groups as they regard such relationships to be crucial for survival. Among the encouraging findings is that 19% of the sample companies disclose quality information in their reports which in turn would help to promote legitimacy. On the light of the study findings, the researcher recommends that companies should be required to adopt disclosure of sustainability information based on the Global Reporting Initiative (GRI) since they are the most widely and internationally adopted standards in this respect. 
Supervisor : Prof. Abdullah Ali Asiri 
Thesis Type : Master Thesis 
Publishing Year : 1439 AH
2018 AD 
Added Date : Thursday, June 7, 2018 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
ندى أحمد الزهرانيAL Zahrani, Nada AhmedResearcherMaster 

Files

File NameTypeDescription
 43492.pdf pdf 

Back To Researches Page