Quality Reporting of Environmental Information by Saudi Agricultural Companies: Water Information Disclosure

Abstract

The objective of the study is to examine the quality of environmental reporting specifically the water information disclosed by food and agriculture Saudi listed companies. The study used qualitative content analysis of the annual reports of 16 food and agriculture companies over four years. The study used GRI standards for measuring the quality reporting of water information. The study found that most of the companies do not provide information total water used, reused or recycled. The study shows that stakeholders have difficulty or impossible to make any assessment or monitoring on the companies’ environmental performance (water information) on these types of reports. The study give an implication to Saudi government to make an impose regulation request the companies especially food and agriculture companies to provide sufficient information on water consumption.