Greener Journal of Business and Management Studies

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Greener Journal of  Business and Management Studies  Vol. 7 (1), pp. 001-016, February 2017

 ISSN: 2276-7827 

Research Articles

Manuscript Number: 011417005



Contribution of the Saudi Private Sector Companies in the activities of Social and Environmental Responsibilities, and the Extent of Accounting Disclosure "An Empirical Case Study" 


Dr. Mohammed Al Moutaz Al Mujtaba Ibrahim1* and

Dr. Nimat Mohamed Saeed Bushara2


1Department of Accounting, College of Financial and Administration, Taif University, KSA

2Department of Business Administration, College of Financial and Administration, Taif University, KSA


This study investigates the role of Saudi participant companies in the activities of social responsibility and the extent of accounting disclosure. The study used the comprehensive scientific method and the required data for achieving the aim of the study were conducted from research society via questionnaire designed and improved for this study. The sample is randomly chosen and it is about 200 people represented in financial managers of industrial and agricultural companies included under Saudi stock markets and reviewers beside the Saudi academic professors at Saudi universities, and for testing hypotheses of this study, Kolomgrov-Smirmov is used to make sure that the data are subjected to the normal distribution or not, however the test has shown that the data are not subjected to the normal distribution, therefore data were analyzed by statistical method rather than laboratory and One Sample Wilcoxon Signed Ranks Test For Mediumi is used and the outcome of the study is that, the Saudi participant companies help in social services and maintaining the environment, beside fighting poverty and unemployment in addition to health care and educational services to the citizens.


Key words: Saudi private sector companies, social responsibility, accounting disclosure, environmental.

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