Firm Characteristics, Ownership Structure, and Sustainability Reporting: Evidence from Saudi Listed Firms
企業特性、所有構造、および持続可能性報告：サウジアラビア上場企業からの証拠 (AI 翻訳)
Faisal A. Otaibi
🤖 gxceed AI 要約
日本語
本研究はサウジアラビア上場企業の持続可能性報告の程度と決定要因を調査。ビジョン2030のもとで持続可能性への注目が高まる中、報告は限定的で不均一であることを発見。ガバナンスと企業特性が開示レベルに影響を与える。新興市場における持続可能性報告の文献に貢献。
English
This study examines sustainability reporting and its determinants among Saudi listed firms under Vision 2030. It finds that reporting is limited and uneven across firms, with governance and firm characteristics significantly influencing disclosure levels. The research contributes to the literature on sustainability reporting in emerging markets.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
サウジアラビアのビジョン2030に基づく持続可能性報告の実態は、中東進出を検討する日本企業にとって参考になる可能性がある。ただし、SSBJや日本の開示制度との直接的な関連は薄い。
In the global GX context
This paper provides systematic evidence from Saudi Arabia, a major economy under Vision 2030, on the state of sustainability reporting. It complements global scholarship by highlighting challenges in emerging markets where institutional frameworks are still developing.
👥 読者別の含意
🔬研究者:Researchers studying sustainability reporting in emerging markets can use these findings to compare with other regions.
🏢実務担当者:Corporate sustainability teams looking at Saudi market entry can benchmark local reporting practices.
🏛政策担当者:Saudi regulators can use this evidence to design more effective disclosure mandates.
📄 Abstract（原文）
HRMARS - This study examines the extent of sustainability reporting and its determinants among firms listed on the Saudi Exchange. Sustainability reporting has become a key mechanism through which organizations communicate their environmental, social, and governance (ESG) commitments to stakeholders. While sustainability reporting has expanded significantly in developed economies, empirical evidence from emerging markets remains limited. Saudi Arabia offers an important context for such an investigation, particularly given the growing emphasis on sustainability under the country’s Vision 2030 agenda. Using a comprehensive dataset of non-financial Saudi listed firms, this study evaluates the level of sustainability reporting and investigates the firm-level and governance factors that influence these practices. Drawing on theoretical perspectives from legitimacy and stakeholder theory, the analysis explores how corporate characteristics and governance structures shape reporting practices. The findings reveal that sustainability reporting among Saudi listed companies remains relatively limited and uneven across firms, reflecting the early stage of institutional development in sustainability reporting. At the same time, several governance and firm-specific characteristics are found to significantly influence disclosure levels. These results suggest that while regulatory reforms and national development strategies have increased awareness of sustainability, corporate reporting practices continue to evolve. The study contributes to the growing literature on sustainability reporting in emerging markets by providing systematic evidence from Saudi Arabia. It also offers practical insights for policymakers, regulators, and corporate leaders seeking to strengthen transparency and promote more consistent sustainability reporting practices.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.6007/ijarems/v15-i3/28489first seen 2026-07-18 06:19:59
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。