| Autor: |
Ramadan, Abdulhadi H., Nassar, Mahmoud, Sharairi, Mohammad Haroun, Makhlouf, Mohammed Hassan, Nimer, Khalil |
| Zdroj: |
International Journal of Business Governance and Ethics; 2023, Vol. 17 Issue: 4 p355-392, 38p |
| Abstrakt: |
This study explores the sustainability reporting (SR) and assurance market in the Gulf Cooperation Council (GCC) region from the Big 4 auditors' perspectives and investigates the drivers and barriers of SR and assurance in the GCC region. We have interviewed ten representatives of auditing firms (i.e., members of Big 4) in the GCC region. The results of study reveal the immaturity of the SR and assurance market in the region but are hopeful for the future contingent upon certain factors. In addition, the voluntary nature of SR, the cost of reporting and assurance, and religious concerns among others are primary barriers in front of the eagerness of firms to adopt SR and its assurance. Reputation building and accessing international markets among others are the main motivations for the adoption of SR and assurance. The interviewees have firmly expressed that there is no direct relationship between SR assurance and financial report audit. |
| Databáze: |
Supplemental Index |
| Externí odkaz: |
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