Sustainability reporting in the financial industry: Further evidence from Saudi Arabia

Relationship Between Green Innovation and Sustainability and Moderating Role of Foreigners: Evidence from Saudi Listed Companies

“…The determinants of the corporate social responsibility, its sustainability, and its association with organizational performance have been studied extensively, with most of these determinants centered on financial and institutional aspects Albarrak and Ben Mahjoub ( 2020 ), (Ben Mahjoub 2019 ; Kao et al 2018 ; Timbate and Park 2018 , Lu and Wang 2020 ). On the other hand, the most important studies in this aspect focused on the developed countries, and since the issue of sustainability concerns the activities associated with the environment, in particular, the study of these aspects in Saudi Arabia is the most prominent motivation for this study (Ben Mahjoub 2018 , 2019 ; Aina et al 2019 ; Habbash 2016 ; Windsor 2017 ).…”

“…So, the United Nations, and many national organizations, NGOs, and countries, including Saudi Arabia, joined efforts and forces to fight this issue (especially the overuse of the natural resources). They aimed at adopting objectives of the sustainable development towards creating an international humanitarian community amalgamated to fight the challenges, reduce poverty, change production and consumption behaviors as to non-renewable resources, and protect and sustainably manage natural resources, air, and sea (Ibrahim et al 2015 ; Albarrak and Ben Mahjoub 2020 ).…”