Authors : Dr. Raed Abu Alkhair

Volume/Issue : Volume 11 - 2026, Issue 9 - September

Google Scholar : https://tinyurl.com/2javb9be

DOI : https://doi.org/10.38124/ijisrt/26sep1186

Note : A published paper may take 4-5 working days from the publication date to appear in PlumX Metrics, Semantic Scholar, and ResearchGate.

Abstract : The objective of this research is to find out if supply chain sustainability disclosure is related to firm performance among publicly traded companies in Saudi Arabia. A unique and valid Supply Chain Sustainability Disclosure Index (SCDI) that has six variables is measured based on the standards in the Global Reporting Initiative (GRI) (2019) which are GRI 204, GRI 308, and GRI 414 through a systematic content analysis of 142 annual accounts of 58 publicly-listed non-financial corporations on the Saudi stock exchange (Tadawul) from 2022 to 2025. This study uses several panel regressions with fixed effects with respect to firm and year while using clustered standard errors of classified at the firm level. The study did not discover any evidence of a statistically significant connection between disclosure rates of the Supply Chain Sustainability Disclosure Index (SCDI) and firm performance measured by Return on Assets (ROA) or Return on Equity (ROE) taking into consideration various models such as main, lagged, ESG- alternative and restricted samples of the gathered data. The findings illustrate that the SCDI was found to be 0.11 while it had a median value of zero which indicates very little disclosure of Supply Chain sustainability. Therefore, it was concluded that in this window of opportunity and market, disclosure is mostly linked to the process of legitimation rather than performance-based signaling, due to the lack of variation among the gathered sample.

Keywords : Supply Chain Sustainability Disclosure; Firm Performance; Return on Assets; Return on Equity; Saudi Arabia; Tadawul; Panel Data.

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