A Scientific Study from the Faculty of Business Administration and Finance at the International Private University for Science and Technology on the Determinants of Sustainability Reporting Disclosure in UAE Companies

As part of its commitment to supporting scientific research and advancing academic output in the fields of management and finance, a researcher from the Faculty of Business Administration and Finance at the International Private University for Science and Technology has published a scientific paper entitled: “Firm Characteristics Influencing Sustainability Reporting Disclosure: Evidence from the United Arab Emirates” in the international journal Cogent Business & Management, published by Taylor & Francis and ranked Q1.
Drawing on Legitimacy Theory and Stakeholder Theory, the study aims to examine the impact of firm characteristics—namely firm size, sector, profitability, financial leverage, firm age, and state ownership—on Sustainability Reporting Disclosure (SRD) among companies listed on the Abu Dhabi Securities Exchange. These characteristics were selected based on prior literature highlighting their role in shaping firms’ incentives and pressures to communicate sustainability activities to external stakeholders.
Data were collected from the annual reports of a sample of companies listed on the Abu Dhabi Securities Exchange over the period 2018–2022, comprising 385 observations. Using binary logistic regression analysis, the study finds that sector, firm size, and state ownership have significant positive effects on sustainability reporting disclosure, while financial leverage has a significant negative effect. Profitability shows a slight positive effect, whereas firm age is not statistically significant.
The findings indicate that companies with greater public visibility, higher regulatory scrutiny, or government ownership are more likely to engage in sustainability reporting. The study also provides empirical evidence from an emerging market context and offers practical implications for policymakers and corporate governance bodies aiming to promote the adoption of intellectual property guidelines across all listed companies in the United Arab Emirates.