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Company characteristics affecting sustainability reporting disclosures. Evidence from United Arab Emirates
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DOI：10.1080/23311975.2026.2637948.png)
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Abstract
En 中文
Guided by legitimacy theory and stakeholder theory, The purpose of this research is to investigate the effect of company characteristics, represented by company size, company sector, profitability, leverage, age, and state ownership, on sustainability reporting disclosures (SRD) among the companies listed on the Abu Dhabi Stock Market. The characteristics of the company used in this research were selected because prior research suggests that they influence companies’ incentives and pressures to communicate sustainability activities to external stakeholders. The data were gathered from annual reports of a sample of companies listed on the Abu Dhabi stock market during the period 2018–2022, covering 385 observations. Using binary logistic regression, the findings reveal that sector, company size, and state ownership have significant positive effects on SRD, while leverage has a significant negative effect. Profitability shows a small positive influence, and company age is not statistically significant. The results suggest that companies with greater public visibility, regulatory oversight, or government ownership are more likely to engage in sustainability reporting. This study contributes empirical evidence from an emerging market context and offers practical implications for policymakers and corporate governance bodies aiming to enhance SRD adoption across UAE-listed companies.
Keywords:
Sustainability reporting
company characteristics
legitimacy theory
stakeholder theory
UAE
Abu Dhabi Stock Market
Sustainability Assessment
Administration and Management
Financial Accounting
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