Abstrakt: | This study focused on examining the extent to which Saudi public companies practice the voluntary disclosure of integrated reporting, and it also examined the impact of the company's characteristics on the extent of voluntary adoption of integrated reporting practices. The study tested the impact of company size, age, profitability, liquidity, leverage, sector type, and concentration of ownership on integrated reporting practices, which are measured by eight indicators, each containing a set of voluntary practices. The study sample included 223 Saudi public companies listed on the Saudi stock exchange (Tadawul) during the year 2022, and the R program was used to analyze the proposed relationships between the company's characteristics and the voluntary disclosure of integrated reports. The study found that some characteristics have a positive impact on the voluntary adoption of integrated reporting practices at the 5% level. These include company size, company profitability, leverage, and concentration of ownership. The study also found that the age of the company and the liquidity of the company did not affect the voluntary adoption of integrated reporting practices. The study recommends further research to analyze factors such as company size, cultural aspects, industry diversity, and economic conditions on integrated reporting practices in the Arab world over a range of years to deepen the understanding of integrated reporting practice. [ABSTRACT FROM AUTHOR] |