Following the growing consideration for sustainability activities, sustainability reporting has received a lot of attention in recent years. Palestinian corporations, however, were less affected by this trend. The purpose of this research is to describe the extent to which Palestinian firms engage in sustainability reporting. Furthermore, the motivations and barriers to this participation, as well as the external assurance of sustainability reporting, are addressed. The research is exploratory and descriptive, and the data was gathered using a questionnaire. The study sample included 38 of the 48 companies listed on the Palestine stock exchange (PEX). The results of this survey were reported using a descriptive analysis. The study’s findings gave a preliminary assessment of sustainability reporting and the variables that may improve its implementation in Palestine.

Title

European, Asian, Middle Eastern, North African Conference on Management & Information Systems

Publisher

Springer, Cham

Publisher Country

United States of America

Indexing

Scopus

Impact Factor

None

Publication Type

Both (Printed and Online)

Volume

557

Year

2023

Pages

167–184