A critical evaluation of sustainability reporting in the Gulf Cooperation Council region

被引：4
作者：
Uyar A. [1 ]
Ramadan A. [2 ]
Nimer K. [3 ]
机构：
[1] La Rochelle Business School, Excelia Group, La Rochelle
[2] College of Business Administration, American University of the Middle East, Egaila
[3] Arab Open University (AOU), Al-Ardiya
来源：
International Journal of Sustainable Development | 2019年 / 22卷 / 3-4期
关键词：
Assurance; GCC; Global Reporting Initiative; GRI; Gulf Cooperation Council; Regulatory environment; Sustainability report;
D O I：
10.1504/IJSD.2019.105327
中图分类号：
学科分类号：
摘要：
This study explores the sustainability reporting practices of the Gulf Cooperation Council (GCC) countries until 2015 by seeking to answer four research questions as highlighted in the methodology section. The data were obtained from 331 sustainability reports derived from the GRI Database. The results revealed that sustainability reporting in the GCC region has gained momentum since 2010; thus, it is a quite recent phenomenon. Moreover, the country-level analysis indicated that the United Arab Emirates is far ahead of the other five countries in terms of sustainability reporting. From an industry standpoint, the study found that energy, service, financial and chemical firms take sustainability reporting more seriously than other sectors, which shows the role of legitimacy concerns in these industries. In addition, an independent assurance of sustainability reports appears not to have received considerable recognition by these countries. Finally, we elaborate on whether GRI makes a difference in sustainability reporting. Copyright © 2019 Inderscience Enterprises Ltd.
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页码：158 / 185
页数：27
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