Towards Effective Environmental Sustainability Reporting in the Large Industrial Sector of Bahrain

Abdulkarim Hasan Rashed, Suad Ahmed Rashdan and Ahmed Y. Ali-Mohamed
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Abdulkarim Hasan Rashed: Environment and Sustainable Development Program, College of Science, University of Bahrain, Sakhir 32038, Bahrain
Suad Ahmed Rashdan: Department of Chemistry, College of Science, University of Bahrain, Sakhir 32038, Bahrain
Ahmed Y. Ali-Mohamed: Department of Chemistry, College of Science, University of Bahrain, Sakhir 32038, Bahrain

Sustainability, 2021, vol. 14, issue 1, 1-27

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.

Keywords: sustainability matrix; reporting tools; GRI; materiality analysis; content analysis (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View complete reference list from CitEc
Citations: View citations in EconPapers (1)

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