Document
Towards Effective Environmental Sustainability Reporting in the Large Industrial Sector of Bahrain
Linked Agent
Rashdan S.A., , Author
Ali-Mohamed A.Y., Author
Title of Periodical
Sustainability (Switzerland)
Country of Publication
Kingdom of Bahrain
Place Published
Sakhir, Bahrain
Publisher
University of Bahrain
Date Issued
2022
Language
English
Subject
English Abstract
Abstract:
The industrial sector plays a vital role in economic development; therefore, there is a
necessity to integrate sustainability into industrial development to maintain the economy and avoid
any degradation impacts on the environment, and thereafter on society. Thus, do Bahraini companies
have sustainability reports and if so, are these reports based on GRI guidelines? Has the status
of their sustainability reports been analyzed? This research aims to examine the sustainability
reports of companies by analyzing the status of sustainability aspects in their materiality matrices
to assist in identifying and prioritizing the most significant sustainability issues for advancement
in their future reporting and to improve their environmental performance. This study employs a
content analysis approach and analyzes 11 reports from the period 2016–2020 for three companies in
Bahrain’s large industrial sector. The study reveals that the companies using materiality analysis in
their reporting benefit from better monitoring and measuring of their environmental performance,
and from implementing SDGs. Furthermore, the study indicates that the utilization of a materiality
matrix as a reporting tool can define and improve report contents by considering stakeholders’ views,
consequently, improving the quality of the sustainability reports. The study concludes by proposing
a set of recommendations.
Member of
Identifier
https://digitalrepository.uob.edu.bh/id/84b767d1-deca-4839-8708-be9e9b962830