Nexus between Sustainability Reporting Disclosure and Financial Performance: A Comprehensive Analysis of Saudi Arabia's Manufacturing Industry
Sustainable Business and Society in Emerging Economies,
Год журнала:
2025,
Номер
7(1)
Опубликована: Март 31, 2025
Purpose:
The
aim
of
the
present
work
is
to
investigate
link
that
exists
between
sustainability
reporting
and
financial
performance
Saudi
Arabia’s
manufacturing
sector.
Concretely,
it
examines
impact
disclosure
has
on
Return
Assets
(ROA),
Equity
(ROE),
Financial
Leverage
(FL).
Design/Methodology/Approach:
study
employs
panel
data
collected
from
fifty
companies
operating
in
Tadawul
Stock
Exchange
year
2019
2023.
By
applying
CA
method,
sustainability-reporting
scores
obtained
GRI
ratios.
To
measure
effects
firms,
we
use
Ordinary
Least
Squares
(OLS)
Fixed
Effects
Models.
Findings:
Accordingly,
findings
indicate
a
significant
positive
correlation
two
corporate
measures:
ROA
ROE,
especially
among
large
firms
with
effective
governance
mechanisms.
Furthermore,
sustainable
have
lower
leverage
than
less
ones.
However,
auditor
type
not
found
exert
influence
performance.
Implications/Originality/Value:
listed
industry
future
research
may
other
industries
new
growing
markets
for
overall
generalizability
findings.
Corporate
strategists
as
well
policymakers
will
learn
how
positively
influences
firms’
Line
Arabia
Vision
2030.
Sustainability
improves
organizational
stakeholder
accountability,
promoting
efficiency
development,
formation
natural
resource
conservation,
social
policies.
Originality/value:
current
further
fills
gap
respect
emerging
economy
focus
its
evidential
support
outcomes.
Язык: Английский
Role of Artificial Intelligence (AI) Adoption and Digital Transformation in Enhancing Sustainable Business Performance: The Mediating Effect of Green Product Innovation
Journal of Accounting and Finance in Emerging Economies,
Год журнала:
2024,
Номер
10(4)
Опубликована: Дек. 31, 2024
Purpose:
adoption
and
digital
transformation
on
sustainable
firm
performance,
with
a
specific
focus
the
mediating
role
of
green
innovation
practices.
It
aims
to
uncover
how
advanced
technologies
AI
can
drive
sustainability
through
in
manufacturing
firms.
Design/Methodology/Approach:
The
research
employs
quantitative,
questionnaire-based
survey
conducted
among
311
Structural
equation
modeling
(SEM)
was
utilized
analyze
relationships
between
adoption,
transformation,
practices,
performance.
Findings:
findings
reveal
that
both
significantly
enhance
Green
practices
partially
mediate
this
relationship
by
leveraging
capabilities
develop
environmentally
friendly
products
processes.
Originality/Value:
This
contributes
growing
literature
introducing
as
mediator
AI,
provides
novel
perspective
advancements
enable
sector.
Язык: Английский