Table A1. Extracting drivers for the...

Table A1.

Extracting drivers for the demand for sustainability reporting from literature

No.	Source	Statements after modification to best fit the study’s objective
No.	Source		1	Aldosari (2017); Khurshid et al. (2016)	To create a better social and ethical image
2	Issa (2017); Khurshid et al. (2016); Khurshid et al. (2013)	To signify firm’s profitability
3	Issa (2017); Alturki (2014); Issa (2017)	To signify firm’s size
4	Touny et al. (2021)	To meet ethical motivation of senior management
5	Dr Muruy Alhabash from King Khalid University	To meet ethical motivation of stakeholders
6	Touny et al. (2021)	To enhance the mental image of the company
7	Boshnak (2021); Alshareef and Sandhu (2015)	To comply with the impact of CMA’s guide for ESG reporting
8	Boshnak(2021)	Correspond to the impact of IFRS implementation on such disclosure
9	Khurshid et al. (2016)	To serve society
10	Alsahlawi et al. (2021)	To signal to investors the company care for the earth
11	Ammer et al. (2020)	To positively impact firm’s value
12	Ammer et al., 2020)	To promote firm’s value
13	Ammer et al. (2020)	To improve stakeholder trust in the company
14	Ammer et al. (2020)	To satisfy and meet independent directors’ requirement for accountability to environmental practices
15	At-Twaijri (1988)	To comply with business social responsibility which has an Islamic aspect
16	Khurshid et al. (2013)	To enhance CSR awareness
17	Khurshid et al. (2013)	To improve firm’s economic performance
18	Khurshid et al. (2013)	To avoid possible legal responsibility
19	Khurshid et al. (2013)	To demonstrate ethical principles
20	Khurshid et al. (2013)	To contribute to the public affairs
21	Khurshid et al. (2013)	To exhibit a role in society that surpasses the mere generation of profits
22	Graven (2010)	To develop the society in accordance with the concept of the Umma
23	Dr Muruy Alhabash from King Khalid University	To build PR image as a market strategy
24	Dr Muruy Alhabash from King Khalid University	To signify firm’s leadership in the sector

No.	Source	Statements after modification to best fit the study’s objective
No.	Source		1	Aldosari (2017); Khurshid et al. (2016)	To create a better social and ethical image
2	Issa (2017); Khurshid et al. (2016); Khurshid et al. (2013)	To signify firm’s profitability
3	Issa (2017); Alturki (2014); Issa (2017)	To signify firm’s size
4	Touny et al. (2021)	To meet ethical motivation of senior management
5	Dr Muruy Alhabash from King Khalid University	To meet ethical motivation of stakeholders
6	Touny et al. (2021)	To enhance the mental image of the company
7	Boshnak (2021); Alshareef and Sandhu (2015)	To comply with the impact of CMA’s guide for ESG reporting
8	Boshnak(2021)	Correspond to the impact of IFRS implementation on such disclosure
9	Khurshid et al. (2016)	To serve society
10	Alsahlawi et al. (2021)	To signal to investors the company care for the earth
11	Ammer et al. (2020)	To positively impact firm’s value
12	Ammer et al., 2020)	To promote firm’s value
13	Ammer et al. (2020)	To improve stakeholder trust in the company
14	Ammer et al. (2020)	To satisfy and meet independent directors’ requirement for accountability to environmental practices
15	At-Twaijri (1988)	To comply with business social responsibility which has an Islamic aspect
16	Khurshid et al. (2013)	To enhance CSR awareness
17	Khurshid et al. (2013)	To improve firm’s economic performance
18	Khurshid et al. (2013)	To avoid possible legal responsibility
19	Khurshid et al. (2013)	To demonstrate ethical principles
20	Khurshid et al. (2013)	To contribute to the public affairs
21	Khurshid et al. (2013)	To exhibit a role in society that surpasses the mere generation of profits
22	Graven (2010)	To develop the society in accordance with the concept of the Umma
23	Dr Muruy Alhabash from King Khalid University	To build PR image as a market strategy
24	Dr Muruy Alhabash from King Khalid University	To signify firm’s leadership in the sector

Source:

Author’s own work

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