Factors Affecting Climate Change Accounting Disclosure Among Saudi Publicly List Firms on the Saudi Stock Exchange Market

• 영문명: Factors Affecting Climate Change Accounting Disclosure Among Saudi Publicly List Firms on the Saudi Stock Exchange Market
• 발행기관: 한국유통과학회
• 저자명: Asaad Mubarak Hussien MUSA Abubkr Ahmed Elhadi ABDELRAHEEM Abbas Abdelrahman ADAM
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 10 No.2, 99~108쪽, 전체 10쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.02.28

영문 초록

This study’s goal is to investigate the effects of board size, the number of annual board meetings, the profitability of the company, and the audit Committee on the disclosure of climate change in Saudi companies listed on the stock exchange. It was conducted to evaluate affecting some factors on carbon emissions by the regression model. The study uses the content analysis method. Data was collected from the annual and sustainability reports, and the platform database Refinitiv, an LSEG (London Stock Exchange Group Company) for the period 2018 to 2021. The study sample is 51 companies. The study findings showed Saudi Arabia saw its first significant overall drop in CO2 emissions with a 22.61 MtCO2 decline (3.93%) in 2018. The study revealed a positive connection between the size of the director’s board, and the disclosure of carbon emissions in Saudi firms listed on the stock market. While other factors are not related to the number of director’s board meetings, the audit committee, and the profitability of the company on the disclosure of carbon emissions in the Saudi companies listed on the stock exchange.

목차

1. Introduction

2. Literature Review

3. Research Methodology

4. Research Model

5. Results and Discussion

6. Conclusion

References

키워드

Climate Change Board Size Audit Committee Company Profitability