Authors : Dr. Raed Abu Alkhair

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

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Google Scholar : https://tinyurl.com/y3ysnnfa

DOI : https://doi.org/10.38124/ijisrt/26sep1343

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

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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

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

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