دراسة الأطر القانونية التي تحكم ممارسات المحاسبة البيئية وانعكاساتها على تقارير الاستدامة للشركات
INVESTIGATING THE LEGAL FRAMEWORKS GOVERNING ENVIRONMENTAL ACCOUNTING PRACTICES AND THEIR IMPLICATIONS FOR CORPORATE SUSTAINABILITY REPORTING IN SAUDI ARABIA
DOI:
https://doi.org/10.33102/mjsl.vol13no1.977Keywords:
Environmental governance, environmental regulations, environmental reporting, sustainability reporting, Saudi Arabia, al-ḥukūmah al-bīʾīyah, al-qawānīn al-bīʾīyah, taqārīr al-istidāmah al-bīʾīyah, al-Mamlakah al-ʿArabīyah as-SuʿūdīyahAbstract
Saudi Arabia has prioritized environmental sustainability and corporate responsibility in alignment with Vision 2030, leading to a heightened focus on environmental protection and sustainable development. Consequently, the legal landscape governing environmental accounting practices and corporate sustainability reporting has gained increasing significance. This study investigates the legal frameworks regulating environmental accounting practices in Saudi Arabia and their influence on corporate sustainability reporting. The study aims to analyse the existing legal frameworks, assess their impact on corporate financial reporting of environmental matters, and offer recommendations to enhance the effectiveness of these frameworks in promoting sustainability disclosures, with a particular focus on environmental impact. The researchers employed a mixed-methods approach, combining inductive, descriptive-analytical, and quantitative techniques to explore the effects of environmental regulations on sustainability reporting in Saudi Arabia. Data were gathered through a questionnaire distributed to financial managers and environmental experts within companies. Statistical analysis was used to identify patterns and relationships, offering insights into the connection between legal frameworks and sustainability reporting. The findings reveal that while Saudi Arabia has made strides in integrating environmental policies into its regulatory and legal systems, these efforts remain limited in terms of accounting and governance compared to more developed nations. Environmental regulations tend to focus more on procedural and technical aspects rather than on accounting practices reflected in financial disclosures. This lack of specific requirements may undermine the transparency and credibility of corporate sustainability reports. The study recommends the establishment of clear and specific environmental accounting standards and the implementation of a legal framework requiring companies to prepare integrated financial reports that disclose governance practices, social responsibility, and environmental impact. The enforcement of these regulations should be strengthened through key institutions such as the Tadawul Stock Exchange, the Saudi Central Bank, and other regulatory bodies.
الملخص
أكدت المملكة العربية السعودية على الاستدامة البيئية ومسؤولية الشركات بما يتماشى مع رؤية 2030، وقد أدى ذلك إلى التركيز المتزايد على حماية البيئة والتنمية المستدامة، وبالتالي، أصبح المشهد القانوني الذي يحكم ممارسات المحاسبة البيئية وتقارير استدامة الشركات ذا أهمية متزايدة. وعليه، يدرس البحث الأطر القانونية التي تحكم ممارسات المحاسبة البيئية في المملكة العربية السعودية وتأثيرها على تقارير استدامة الشركات. وتتمثل أهداف هذه الدراسة في تحليل الأطر القانونية الحالية، وتقييم تأثيرها على ممارسات إعداد التقارير المالية للشركات على الأثر البيئي، واقتراح توصيات لتعزيز فعالية الأطر القانونية في الإفصاح عن الاستدامة بشكل عام والأثر البيئي بشكل خاص. استخدم الباحثون منهجًا مختلطًا يشمل الأساليب الاستقرائية، والوصفية التحليلية، والكمية لدراسة تأثير الأنظمة والقوانين البيئية في إعداد تقارير الاستدامة في المملكة العربية السعودية، حيث جمُعت البيانات باستخدام استبانة موزعة على المدراء الماليين والخبراء البيئيين في الشركات، وتم تحليل البيانات باستخدام تقنيات إحصائية لتحديد الأنماط والعلاقات، مما يوفر رؤى حول العلاقة بين الأطر القانونية وإعداد تقارير الاستدامة. وقد خلصت نتائج الدراسة إلى أنّه بالرغم من أنّ المملكة العربية السعودية بدأت بدمج السياسات البيئية في أٌطرها التنظيمية والقانونية، إلا أنّ هذه الجهود لا تزال تفتقر إلى جوانب محاسبية وحوكمة مقارنة بالدول الأكثر تقدمًا، فالنصوص القانونية المرتبطة بالبيئة ما هي إلا جوانب إجرائية وفنية أكثر منها محاسبية أو منعكسة على التقارير المالية، وقد يؤثر هذا الافتقار على المتطلبات المحددة لشفافية ومصداقية تقارير الاستدامة للشركات. وعليه، يوصي الباحثون بسنّ لوائح بيئية واضحة ومحددة، وفرض إطار قانوني يشمل إلزام الشركات بإعداد التقارير المالية التكاملية للإفصاح عن ممارسات الحوكمة والمسؤولية الاجتماعية والأثر البيئي، وتعزيز آليات التنفيذ من خلال سوق تداول، والهيئات الرقابية والتنفيذية الأخرى.
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