**Appendix 2: Terms of sustainability reporting index**



**Appendix 2: Terms of sustainability reporting index**

• Operation costs • Future investments • Future operating costs • Financing for investments • Environmental debts • Risk provisions • Risk litigation

• Provision for future expenditures

• Future legislation and regulations

**Dimensions Terms**

28 Sustainability Assessment and Reporting

Expenditures and risks • Investments

Laws and regulations conformity • Litigation, actual and potential

• Fines

• Incidents

• Orders to conform • Corrective action

**Company Sector**

Electrical Industries Co. Building and construction Middle East Specialized Cables Co. Building and construction Mohammad Al Mojil Group Building and construction National Gypsum Co. Building and construction Red Sea Housing Services Co. Building and construction Saudi Arabian Amiantit Co. Building and construction Saudi Cable Co. Building and construction Saudi Ceramic Co. Building and construction Saudi Industrial Development Co. Building and construction Saudi Steel Pipe Co. Building and construction Saudi Vitrified Clay Pipes Co. Building and construction United Wire Factories Co. Building and construction Zamil Industrial Investment Co. Building and construction


United Arab Emirates (UAE), Public Relations Review. Available Online 10 April 2018.

Sustainability Reporting and Income Smoothing: Evidence from Saudi-Listed Companies

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