Environmental, social and governance (ESG) disclosure and the small and medium enterprises (SMEs) sustainability performance

Hebah Shalhoob*, Khaled Hussainey

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

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This paper aims to evaluate the impact of environmental, social and governance (ESG) disclosure practices on small and medium enterprises (SMEs) sustainability performance in Saudi Arabia. It adopts qualitative research methods to answer the research questions through interviews, using a sample of 30 interviewees, to direct and moderate the relationship between SMEs’ sustainability performance and their disclosure of ESG practices. The results indicated that SMEs in Saudi Arabia lack awareness of ESG practices and disclosures and, therefore, the extent of their importance to sustainability performance. The findings of this research have several practical implications for different stakeholders, internally and externally, such as managers, consultants, investors, credit agencies, lenders, policymakers, government, and the overall community in the context of the potential effects of ESG disclosure practices on SMEs.
Original languageEnglish
Article number200
Number of pages18
Issue number1
Publication statusPublished - 23 Dec 2022


  • Small and Medium Enterprises
  • Environmental
  • Social
  • Governance
  • Sustainability
  • Saudi Arabia

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