Publications

For the Middle East and North Africa (MENA) region, environmental pollution and climate change (CC) are significant obstacles that drive businesses to improve their climate change disclosure (CCD) policies to meet stakeholder needs. Although CCD is growing in prominence, most studies have concentrated on developed nations, hence leaving a major knowledge gap regarding the particular difficulties encountered in the MENA region. This research is essential since it investigates the determinants affecting CCD in region where corporate environmental responsibility has not been completely investigated, thus it provides insightful information for academics as well as practitioners. Data were collected from 378 businesses associated with the Carbon Disclosure Project (CDP) From 2017 to 2022 produced 1,102 observations. The regression analysis reveals that profitability and firm age have a negative influence on CCD, but leverage has a positive influence. Interestingly, firm size and industry type do not substantially impact CCD among MENA businesses, a departure from trends observed in developed markets. This research stands apart in its emphasis on the MENA area, therefore expanding the meager knowledge on corporate environmental responsibility in developing nations. The results stress how urgently targeted measures are needed to raise MENA-context CC reporting and advocacy. Virtually, this study provides direction for business leaders and legislators wanting to increase responsibility and transparency in environmental practices, therefore fostering regional sustainable development.