아프리카ㆍ중동
연구정보
[정책] Sustainability and Environmental Disclosure in Saudi Arabia through Stakeholders’ Theory
사우디아라비아 국외연구자료 연구보고서 Sustainability 발간일 : 2024-04-01 등록일 : 2024-05-09 원문링크
자료이용안내
국내외 주요 기관에서 발표하는 자료들을 수집하여 제공하고 있습니다. 수록 자료의 자세한 내용은 해당 기관으로 문의하시기 바랍니다.
Our study investigates sustainability and environmental disclosure in Saudi Arabian accounting, focusing on stakeholder accountability. Employing content analysis and close reading, we examine disclosures in the annual reports of 18 companies from 2008 to 2018. Findings reveal limited disclosures, influenced by interpretations of Islam and government emphasis. Despite sector-specific attention to environmental issues, disclosures lack depth. The study offers insights into managerial motivations, highlighting divergent stakeholder priorities and moral obligations. Policy implications suggest mandatory regulations could enhance accountability and encourage comprehensive disclosures. The research underscores the significance of contextual understanding in shaping accounting practices, particularly in regions like Saudi Arabia. Regulatory changes could improve corporate reporting on environmental and sustainability matters, addressing societal needs more effectively.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
| 이전글 | [사회] Journalism Education and Sustainable Journalism in Ghana | 2024-04-25 |
|---|---|---|
| 다음글 | [경제] Agricultural Sector Output and Economic Growth Sustainability in Nigeria | 2024-05-09 |
