المستخلص: |
The studies about the role of non-financial information in risk management for small and medium enterprises are rare; thus, most of the previous studies have fo¬cused on the role of financial data in risk management for small and medium enter¬prises; as well as focusing on the role of financial and non-financial data, but with regard to the large enterprises. Therefore, this study has focused on the small and medium enterprises, operating within the Saudi business environment, in addition to focusing on the role of non- financial information in risk management for these enterprises. In this regard, the study's sample consisted of (116) enterprises; and the study has concluded that non-financial data essentially affects the process of risk management at the small and medium enterprises, working within the Saudi business environment
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