Environmental Sustainability Reporting and OHSE Performance in Saudi Corporations

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides a synthesis of reporting-performance linkage and methodological pitfalls, useful for designing causal studies.

🏢実務担当者:Offers a blueprint for integrating EMS/OHSMS with disclosure to improve credibility and performance.

🏛政策担当者:Suggests that regulations should emphasize verifiable metrics and assurance to ensure reporting translates into real improvements.

Environmental sustainability reporting is increasingly treated as an operational management instrument rather than a public-relations add‑on. For Saudi corporations, sustainability disclosures are shaped by Vision 2030’s transformation agenda, expanding ESG expectations in capital markets, and intensifying environmental and occupational health, safety and environment (OHSE) requirements across energy, manufacturing, construction, logistics and services. This review synthesises 2020–2025 evidence on how environmental reporting quality and OHSE performance interact in Saudi corporate contexts. We integrate research on sustainability disclosure practices in Saudi listed companies [8], implementation of quality and occupational safety systems in Saudi organisations [15], and Saudi‑specific sustainability assessment models that explicitly incorporate occupational health and safety criteria [14]. The review maps (i) reporting standards and regimes relevant to Saudi firms (GRI, ISSB/IFRS S1–S2, and national initiatives); (ii) OHSE performance constructs and metrics (injury rates, near‑miss reporting, environmental incidents, emissions, waste, compliance); (iii) the organisational mechanisms that translate disclosure into performance (management systems, leadership routines, data controls, assurance and auditing); and (iv) methodological pitfalls in the literature (selective reporting, weak comparability, and limited causal identification). We propose a Saudi‑context methodological blueprint for future studies and for practitioners: taxonomy‑aligned environmental disclosure, integrated EMS/OHSMS controls, assured KPI pipelines, and feedback loops that link public reporting to internal improvement. The synthesis supports a central proposition: where reporting is coupled to verifiable measurement systems and governance, environmental disclosures can reinforce OHSE capability and risk control; wheredisclosures remain narrative‑heavy, the link to real performance is fragile.

• semanticscholar https://doi.org/10.36348/gajeb.2026.v08i02.006first seen 2026-05-05 23:27:16 · last seen 2026-08-02 06:19:40
• openaire https://doi.org/10.36348/gajeb.2026.v08i02.006first seen 2026-06-11 05:14:04 · last seen 2026-08-02 04:50:00