Document Details

Document Type : Thesis 
Document Title :
Disclosure of Information Relating To Sustainable Development in The Joint-Stock Companies in Saudi Arabia (Empirical study)
الإفصاح عن المعلومات المتعلقة بالتنمية المستدامة في شركات المساهمة في المملكة العربية السعودية ) دراسة تطبيقية وميدانية(
 
Document Language : Arabic 
Abstract : research aimed to study the extent to which Saudi Joint-Stock companies disclose information related to Sustainable Development and to examine the impact of a number of factors on the level of disclosure within these companies as well as to explore the points of view (Academics, financial managers, auditors, and shareholders) About the significance of disclosure information related to Sustainable Development. And to accomplish the research objectives, an Empirical study has been conducted on (153) Saudi joint-stock companies. In order to measure the level of disclosure, the researcher adopted Content Analysis Approach using an index consists of (50) items. The research concludes that: the disclosure of sustainable development in the Saudi Joint-stock companies was generally Modest. and that the majority of the disclosed information come in a descriptive form, and that the majority of the disclosed information come in the annual report of the Board of Directors; there is a direct correlation between the level of disclosure and between the size of the company, its profitability and the sector to which it belongs, and reverse correlation with the type of company ownership, and there is no relationship between the level of disclosure and between the company’s debt. Also been distributed (300) questionnaire to a random sample of the target categories. The results indicated the respondents’ unanimity on the significance of disclosure information related to sustainable development, and that the main reason behind the reluctance of companies to disclose is the lack of legal requirements; the most important factor that motivates companies to disclose information is to enhance their reputation within the community; that the best way for companies to disclose is in Information mixed form (financial, quantitative and descriptive); the appropriate place to disclose information is in a separate report. And that the significant benefits of disclosure consist in raising awareness about the role of companies towards achieving sustainable development. The Researcher recommends that government intervention and professional specialized parties by enact laws and legislations requiring the companies to disclose their roles in achieving sustainable development, also presents the potential avenues of future research. 
Supervisor : TOFIG ABDULMUHSEN ALKHAIL 
Thesis Type : Master Thesis 
Publishing Year : 1434 AH
2012 AD 
Number Of Pages : 290 
Added Date : Sunday, September 14, 2014 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
فاطمة علي الشهريalshhri, fatma aliInvestigatorMaster 

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