المستخلص: |
This study is an empirical investigation of the extent of environmental disclosure by listed companies in gulf countries. It also reports the results of the association between company- specific attributes and total environmental disclosure of the sample companies. A total of 32 items were selected for examine level of the environmental disclosure of 42 industrial companies listed in the financial markets of gulf countries. The results showed that levels of the environmental disclosure in all the gulf countries are low as that the highest percentage reached to only 19%, while levels of the disclosure among companies ranged between %0-46,The findings also indicate that age, profitability and financial leverage variables are insignificant, and company size is significant in explaining the level of disclosure. Results also indicate that many of the industrial companies in gulf countries are not compliant with the rules regarding environmental disclosure.
|