The Impact Of Preparing Integrated Reports On Risk Management To Evaluate Performance And Enhance Investor Confidence In Saudi Non-Financial Companies

Abstract

The study aims to identify the impact of preparing integrated reports to contribute to risk management, evaluate performance, and enhance investor confidence. The study population consists of a group of non-financial companies in Saudi Arabia. A random sample of (10) companies was selected. The survey list is used, as the number of sample members reached (230) individuals, consisting of branch m[1]anagers, general managers, department directors, Heads of accounting departments, auditors, and accountants. The field study results demonstrated that Saudi non-financial companies realize the importance of preparing integrated reports to contribute to risk management and evaluate and develop their performance. The study also recommended spreading awareness among employees of Saudi non-financial companies on the importance of using integrated reports and the information they provide about overall performance in a way that allows concerned parties to evaluate companies’ ability to manage risks and create value.