Saudi Cultural Missions Theses & Dissertations
Permanent URI for this communityhttps://drepo.sdl.edu.sa/handle/20.500.14154/10
Browse
3 results
Search Results
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 The Effectiveness of Corporate Social Responsibility (CSR) Programmes in Attaining Sustainable Development Unilever’s Documented CSR Initiatives vs. Reality(Saudi Digital Library, 2024) Alrasheed, Abdulaziz; Iveson, KieronThis study aimed to evaluate whether organisational CSR practices have a positive impact on the achievement of sustainable development goals and establish whether companies’ documented CSR achievements tally with reality through a case study analysis of Unilever Company. The was based on qualitative secondary data collected from Unilever’s CSR and sustainability reports, academic literature, third-party evaluations and assessments reports, and media publications. The data collected was analysed thematically to identify patterns and themes. The study found that CSR initiatives conform with SDGs in intent; however, there effects and execution are not uniform across regions. CSR initiatives have made significant strides in attaining sustainable development, but their successes are limited by a lack of uniform implementation and the consequent weak and inconsistent disclosure of actual sustainability outcomes. The study also noted discrepancies between the CSR accomplishments documented by companies and the real outcomes on the ground particularly in the developing nations where there is comparatively low regulatory oversight. It was concluded that although CSR initiatives help in attaining sustainable development, there is a need a fair, realistic and useful policies to tackle the expectations of the stakeholders globally.19 0Item Restricted The Organisational-Level Translation of the Sustainable Development Goals (SDGs) and Accounting: Case Studies of Selected Saudi Higher Education Institutions (HEIs)(University of Birmingham, 2024-08) Alhanaya, Ibrahim; R Belal, AtaurThis study examines the translation of the Sustainable Development Goals (SDGs) at the organisational level. Even though, the SDGs were designed to be implemented at the national level, it is recognised that government action alone is insufficient. Rather, concerted action from governments, organisations from the public and private sectors, civil society organisations, and citizens is needed. Among these actors, higher education institutions (HEIs) have noted their commitment to adopting the SDGs. Despite the significant role that HEIs play in achieving the SDGs, research related to this sector and SDGs remains scarce. Therefore, using the lens of translation theory, this study aims to investigate the process through which the SDGs are translated within HEIs, as well as the motivations behind such translation. Additionally, it examines the role of accounting, if any, in the translation process of the SDGs at the organisational level. In investigating these questions, 37 semi-structured interviews were conducted with various stakeholders involved in the translation of the SDGs and related frameworks, including Saudi Vision 2030, with participants drawn from two Saudi HEIs as well as government entities. Additionally, a qualitative analysis was performed on reports and social media data related to this translation within both institutions. To further supplement and verify the data obtained from the interviews, direct observations were conducted over approximately four months at these two universities. The study finds that as the translation of the SDGs advances, there is an increasing focus on adapting these goals within national contexts. However, this study argues that the adaptation of SDGs extends beyond the national level, underscoring its pivotal role at the organisational level. The process of SDG adaptation is broad in scope, encompassing diverse dimensions of policy implementation and necessitating consideration of cultural, social, political, economic, and environmental contexts. This study emphasises the criticality of aligning the SDGs with organisational contexts. Furthermore, the study finds that although the SDGs encourage HEIs to contribute to sustainability, they have also been utilised for purposes unrelated to sustainability, such as promoting and improving financial standings. Such motivations have influenced how the SDGs were translated. Lastly, unlike previous studies that were conducted at the national level, this research contributes to the field of accounting by presenting new empirical insights into the organisational-level translation of the SDGs. It argues that accounting plays a pivotal role in translating the SDGs by holding relevant actors to account, measuring, and reporting progress. These are significant roles played by accounting in the translation process in both universities.10 0