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Volume :40 Issue : 154 2014      Add To Cart                                                                    Download

The Disclosure of Saudi Companies for Data Reflecting their Social Performance Towards Sustainable Development

Auther : Dr. Ahmed A. AL-Qarni

     This research aims at ascertaining the extent of disclosure of public shareholding companies concerning their social performance data towards achieving sustainable development. To achieve this goal this research is divided into 3 sections as follows: the first dealt with the research design; second section was devoted to review the literature of social responsibility. Section three devoted to test the research hypotheses and display the results. 54 % of the joint-stock companies provided some data on social contributions and 70 % of them show special independent items of social responsibility. At the forefront of these sectors come energy and utilities, media and publishing transport with a disclosure rate of 100 %. While the hotel and tourism sector was the last sector with 0.00 %. In the end, researcher presented a number of appropriate recommendations, including the establishment of a separate entity for corporate social responsibility.
 

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