Social and Environmental Disclosure in Saudi Companies

There is a growth in demand by stakeholders for companies to demonstrate greater transparency on their social and environmental performance. Few studies have been conducted in Saudi Arabia on the area of voluntary disclosure. The present study aims to evaluate the current level of social and environ...

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Main Author:	Al-Gamrh, Bakr Ali Ali
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HF1-6182 Commerce
Online Access:	https://etd.uum.edu.my/2133/1/Bakr_Ali_Ali_Al-Gamrh.pdf https://etd.uum.edu.my/2133/2/1.Bakr_Ali_Ali_Al-Gamrh.pdf
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id	my-uum-etd.2133
record_format	uketd_dc
spelling	my-uum-etd.21332013-07-24T12:14:34Z Social and Environmental Disclosure in Saudi Companies 2010-05 Al-Gamrh, Bakr Ali Ali Ahmad, Norafifah College of Business (COB) College of Business HF1-6182 Commerce There is a growth in demand by stakeholders for companies to demonstrate greater transparency on their social and environmental performance. Few studies have been conducted in Saudi Arabia on the area of voluntary disclosure. The present study aims to evaluate the current level of social and environmental disclosure (SED) and to investigate the influence of the variables (size, industry, sector, age, capital raised, and audit firm size) on the general level of social and environmental disclosure in the nonfinancial companies in Saudi Stock Market (SSM). The disclosure index is constructed of 25 items to evaluate the level of disclosure in the 2008 annual reports of all the 93 nonfinancial companies in Saudi Stock Market. The relationships between the disclosure level of the six variables are investigated using ordinary least square regression model. Results show that the level of social and environmental disclosure level is very low for Saudi nonfinancial listed companies. Company size and sector are found to be significantly associated with the level of disclosure. However, the remaining variables are not significantly correlated with disclosure level. This study makes a positive contribution to enhance general knowledge of SED practices and can help Saudi authorities to enforce new policies toward social and environmental reporting. 2010-05 Thesis https://etd.uum.edu.my/2133/ https://etd.uum.edu.my/2133/1/Bakr_Ali_Ali_Al-Gamrh.pdf application/pdf eng validuser https://etd.uum.edu.my/2133/2/1.Bakr_Ali_Ali_Al-Gamrh.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ahmad, Norafifah
topic	HF1-6182 Commerce
spellingShingle	HF1-6182 Commerce Al-Gamrh, Bakr Ali Ali Social and Environmental Disclosure in Saudi Companies
description	There is a growth in demand by stakeholders for companies to demonstrate greater transparency on their social and environmental performance. Few studies have been conducted in Saudi Arabia on the area of voluntary disclosure. The present study aims to evaluate the current level of social and environmental disclosure (SED) and to investigate the influence of the variables (size, industry, sector, age, capital raised, and audit firm size) on the general level of social and environmental disclosure in the nonfinancial companies in Saudi Stock Market (SSM). The disclosure index is constructed of 25 items to evaluate the level of disclosure in the 2008 annual reports of all the 93 nonfinancial companies in Saudi Stock Market. The relationships between the disclosure level of the six variables are investigated using ordinary least square regression model. Results show that the level of social and environmental disclosure level is very low for Saudi nonfinancial listed companies. Company size and sector are found to be significantly associated with the level of disclosure. However, the remaining variables are not significantly correlated with disclosure level. This study makes a positive contribution to enhance general knowledge of SED practices and can help Saudi authorities to enforce new policies toward social and environmental reporting.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Al-Gamrh, Bakr Ali Ali
author_facet	Al-Gamrh, Bakr Ali Ali
author_sort	Al-Gamrh, Bakr Ali Ali
title	Social and Environmental Disclosure in Saudi Companies
title_short	Social and Environmental Disclosure in Saudi Companies
title_full	Social and Environmental Disclosure in Saudi Companies
title_fullStr	Social and Environmental Disclosure in Saudi Companies
title_full_unstemmed	Social and Environmental Disclosure in Saudi Companies
title_sort	social and environmental disclosure in saudi companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2133/1/Bakr_Ali_Ali_Al-Gamrh.pdf https://etd.uum.edu.my/2133/2/1.Bakr_Ali_Ali_Al-Gamrh.pdf
_version_	1747827272561197056

Social and Environmental Disclosure in Saudi Companies

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