{"id":3730,"date":"2024-11-29T16:27:11","date_gmt":"2024-11-29T16:27:11","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=3730"},"modified":"2024-11-29T16:27:13","modified_gmt":"2024-11-29T16:27:13","slug":"%d9%85%d8%af%d9%89-%d8%a7%d9%84%d8%aa%d8%b2%d8%a7%d9%85-%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d8%a8%d8%a7%d9%84%d8%a5%d9%81%d8%b5%d8%a7%d8%ad-%d8%a7%d9%84%d8%a8%d9%8a%d8%a6%d9%8a-%d9%88%d9%81","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=3730","title":{"rendered":"\u0645\u062f\u0649 \u0627\u0644\u062a\u0632\u0627\u0645 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0628\u064a\u0626\u064a \u0648\u0641\u0642 \u0625\u0631\u0634\u0627\u062f\u0627\u062a \u0627\u0644\u0633\u0648\u0642 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629: \u062f\u0631\u0627\u0633\u0629 \u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0645\u0648\u0627\u062f \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0627\u0644\u0645\u062f\u0631\u062c\u0629"},"content":{"rendered":"\n

\u0627\u0644\u0645\u0644\u062e\u0635:<\/strong><\/p>\n\n\n\n

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Abstract:<\/strong><\/p>\n\n\n\n

The study aimed to measure the extent of Saudi industrial companies’ commitment to environmental disclosure according to the guidelines of the Saudi Stock Exchange, in addition to determining the impact of company characteristics (company size, company profitability, company age) on the level of environmental disclosure. The study sample included the basic materials sector as the highest environmentally influential sector. To achieve the study objectives, the study followed the content analysis method for board of directors’ reports and annual financial reports. To measure the level of environmental disclosure, an index issued by the Saudi Stock Exchange was derived. The descriptive analytical approach and simple linear regression test were used to verify the study hypotheses. The study concluded that there was a decrease in the level of commitment to environmental disclosure, as the average value of the environmental disclosure level for companies reached 12.5%. The study concluded that there was a positive, statistically significant relationship between company size and the level of environmental disclosure, and that there was no statistically significant relationship between company profitability and the level of environmental disclosure, and that there was no statistically significant relationship between company age and the level of environmental disclosure. The study recommended obligating Saudi companies to make environmental disclosure and raising awareness in cooperation between the responsible authorities on the importance of environmental disclosure and that disclosure be in a report separate from the management report.<\/p>\n\n\n\n

Key Word: Environmental Disclosure, Environmental Accounting Disclosure, Voluntary Disclosure, Sustainability, Social Responsibility.<\/strong><\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f : <\/strong><\/p>\n\n\n\n

      \u0645\u062d\u0645\u062f \u062d\u0645\u0648\u062f \u0627\u0644\u0634\u0647\u0631\u064a<\/strong><\/p>\n\n\n\n

Mohammed Hamoud Alshehri<\/strong><\/p>\n\n\n\n

\u0642\u0633\u0645 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u2013 \u0643\u0644\u064a\u0629 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u2013 \u062c\u0627\u0645\u0639\u0629 \u0627\u0645 \u0627\u0644\u0642\u0631\u0649 \u2013 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629<\/strong><\/p>\n\r\n\t\t

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<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

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