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Atef Mohamed Ahmed



Purpose: this study aims to explore accounting disclosure through analysis financial and executives’ mangers, and external auditors’ Perceptions concerning disclosures of social responsibility practices inside listed companies in Saudi Stock Market.
Design/Methodology/approach: The current study adopted quantitative approach to explore accounting disclosure of social responsibility for Saudi’ registered companies in the light of Global Reporting Initiatives (GRI) to fill the current gap in social responsibility and sustainable development topic inside Saudi’ environment.
Findings: According to the statistical results the researcher reached to the following results: First, Saudi’ companies used standalone reports separate from their annual reports for their accounting disclosure of social responsibility& sustainable development disclosure.
Second, Saudi’ companies design their social responsibility & sustainable development reports to suit with the requirements of GRI. Third, there are significant differences between commitment of Saudi’ companies concerning their disclosure of social responsibility & sustainable development practices according to their industry sectors, occupational position, and their work experience. In contrast, there are no significant differences between respondents’ perceptions according to their academic qualifications.
Originality/Value: The current study provides a contribution to the prior studies in social responsibility and sustainable development issue through examine the disclosure level of social responsibility in companies registered in Saudi Stock Market. As well as, to examine the respondents’ Perceptions regarding the variance level between companies’ commitment concerning their disclosures of social responsibility & sustainable development practices according to their differences in industry sectors.

Keywords: Accounting Disclosure, Social Responsibility, Sustainable Development, Global Reporting Initiatives (GRI), Saudi Arabic

How to cite this paper: Ahmed, A.M. (2016). Accounting disclosure of social responsibility by listed companies in Saudi stock market. Corporate Ownership & Control, 13(2), 132-144.