Document Details

Document Type : Thesis 
Document Title :
THE EXTENT OF USING THE FOURTH GENERATION OF GRI S GUIDELINES IN SAUDI CORPORATE SUSTAINABILITY REPORT PREPARATION: A EXPLORATORY STUDY
مدى استخدام إرشادات الجيل الرابع للمبادرة العالمية في إعداد تقارير الاستدامة في الشركات المساهمة السعودية : دراسة استكشافية
 
Subject : Faculty of Economics and Management 
Document Language : Arabic 
Abstract : This study is divided into two phases where the first phase aimed to identify the extent to which Saudi corporations use the Global Reporting Initiative GRI guidelines in preparing sustainability reports At this stage,inductive approach was applied undertaking analyzing Saudi corporate sustainability reports issued during the period 2007-2017 by the initial analysis of these reports to determine which report prepared according to GRI and analyze the content of these most recent according to the fourth generation GRI-G4.The results of showed that only14out of all 188Saudi corporations-approximately7%are that issue sustainability reports on the basis of GRI.The overall number of issued reports was59 of which a further 37 reports were in line with GRI.for the content analysis according GRI-G4, theresults showed high levels of disclosure in the reports depend on GRI as the average percentage 46%was more varied and comprehensive,compared to the reports that do not depend on GRI Low levels of disclosure were indicated, with an average percentage of indicators in reports9%being less varied and comprehensive.The second phase of this study aimed to get the perceptions of experts of sustainability and social responsibility regarding the motives and constraints of Saudi corporations use of GRI in preparing sustainability reports.At this stage,deductive research approach was applied,undertaking questionnaire based “new institutional theory”according to coercive normative and mimetic isomorphism through collect the opinion of 68experts,the most important motives are meeting disclosure requirements in country where poerates,GRI most common and engaging with international companies that adopt GRI,The main constraints are:lack of local legal requirements,small number cadres with experience ofGRI and lack of company adopt within same sector,the study recommends to use GRI which considered as the best practice locally and internationally and consulting the professional firms in that 
Supervisor : Prof. Khaldoun Al-Hatabat 
Thesis Type : Master Thesis 
Publishing Year : 1441 AH
2020 AD 
Added Date : Wednesday, June 24, 2020 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
عهود جمعان الزهرانيAl-Zahrani, Ohoud JamaanResearcherMaster 

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