Saudi Cultural Missions Theses & Dissertations
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Item Restricted ‘Evolving Dynamics of Sustainability Disclosure in Saudi Arabia: A Documentary Analysis’(Saudi Digital Library, 2024) Azouari, Shatha; Bhuiyan, FarukThis study investigates how the sustainability disclosure practices of Saudi Arabian companies have evolved and how they are influenced by Saudi Vision 2030, international pressures and local regulatory frameworks. This study is built upon the stakeholder theory to gain an in-depth understanding of the impact of different stakeholder requirements on sustainability disclosure. It investigates the extent to which this reporting is transparent and accountable. The study adopts a qualitative methodology focusing on sustainability and annual reports from 18 Saudi Arabian companies in 9 sectors, including energy, finance, healthcare, and telecommunications. The selected companies were chosen based on their market value and the availability of relevant sustainability disclosures for the years 2022 and 2023. The key findings indicate that significant progress has been made in advancing sustainability disclosures in Saudi Arabia. This is through the incorporation of sustainability practices into corporate strategies with a primary focus on Vision 2030 objectives, Tadawul's regulations and growing international pressures. While certain sectors, particularly energy, utilities, materials, and finance, show significant progress in their approach, healthcare and insurance lag in ESG integration and international standards, highlighting a need for improved governance frameworks and more consistent regulatory oversight. As a new and interesting finding, the study underscores the importance of Vision 2030 and Tadawul Disclosure Guidelines as catalysts for change and calls for enhanced capacity-building and regulatory support to ensure that Saudi companies can meet national and international sustainability expectations. The study provides theoretical and managerial insights into the broader discourse on corporate transparency and sustainable development, offering invaluable insights for academic communities, managers, and policymakers in Saudi Arabia.4 0Item Restricted Awareness of environmental sustainability and Practice adaptation among logistics workers in the pharmaceutical supply chain sector in Saudi Arabia(University of Sussex, 2024-09-05) Alahmari, Razan; Kondic, AdelaThis study evaluates the awareness and implementation of environmental sustainability practices among employees in Saudi Arabia's pharmaceutical sector. This is in alignment with the country's Vision 2030 sustainability goals. Considering the huge environmental impact linked to the pharmaceutical sector, including the emission of hazardous waste and greenhouse gasses, a study such as this one is crucial for the development of effective sustainability strategies within this high-stakes sector. This study used the survey method to determine the awareness and attitudes of employees in the Saudi Arabian pharmaceutical sector. From the findings, it can be inferred that there is a variance in the degree of awareness and engagement with sustainability initiatives. This highlights a considerable gap in advanced knowledge and ongoing communication on these topics in organisations. The main impediments linked to the adoption of sustainability practices include regulatory complexities, financial constraints, lack of support from management, and insufficient training and knowledge. The study shows that even though companies have started implementing sustainable practices such as energy-saving measures and waste recycling, a huge proportion of the participants are still not conscious of or engaged in those initiatives. Such a disconnection implies that there is a need for more training and better communication strategies as a way of enhancing employee engagement and the general effectiveness of sustainability programs. The findings from this study also highlight that there is a need for educational improvements, organisational support, and regulatory facilitation to improve sustainability practices within the pharmaceutical logistics sector in Saudi Arabia. Dealing with these needs is crucial for environmental stewardship and aligning with global sustainability standards and the ambitious national goals inherent in Vision 2030.12 0