Supply Chain Sustainability Disclosure and Firm Performance: Evidence from Saudi Listed Firms

The objective of this research is to find out if supply chain sustainability disclosure is related to firm performance among publicly traded companies in Saudi Arabia. A unique and valid Supply Chain Sustainability Disclosure Index (SCDI) that has six variables is measured based on the standards in the Global Reporting Initiative (GRI) (2019) which are GRI 204, GRI 308, and GRI 414 through a systematic content analysis of 142 annual accounts of 58 publicly-listed non-financial corporations on the Saudi stock exchange (Tadawul) from 2022 to 2025