تحليل الإفصاح البيئي للشركات الصناعية في دول مجلس التعاون الخليجي

الملخص

This study is an empirical investigation of the extent of
environmental disclosure by listed companies in gulf countries. It also
reports the results of the association between company-specific attributes
and total environmental disclosure of the sample companies. A total of
32 items are selected for examining level of the environmental disclosure
of 42 industrial companies listed in the financial markets of gulf
countries. The results show that levels of the environmental disclosure in
all the gulf countries are low as that the highest percentage reached to
only 19%, while levels of the disclosure among companies ranged
between %0-46, the findings also indicate that age, profitability and
financial leverage variables are insignificant، and company size is
significant in explaining the level of disclosure. Results also indicate that
many of the industrial companies in gulf countries are not compliant
with the rules regarding environmental disclosure.