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Impact of Environmental Attitudes on the Judgment of Non-Professional Investors in Saudi Arabia

  • Abdullah, Pr. (College of Business Administration, Northern Border University) ;
  • Alutaibi, T. (College of Business Administration, Northern Border University)
  • Received : 2021.02.05
  • Published : 2021.02.28

Abstract

This paper aims to study the influence of environmental attitudes on the choice of non-professional investors. It highlights the role of environmental performance assurance on investment judgments. This choice is due to the motivation and importance that investors place on the disclosure of environmental information. The main purpose of the research is focused on the empirical approach justified by the use of a questionnaire addressed to 200 non-professional investors. The results show that attitudes towards the environment do not correlate with the importance that gives this category of investors to the environmental information.. Subsequently, the results prove that the disclosure of an environmental assurance report has a positive impact on investment judgments independently of their appreciation of the environmental information concerning that of financial order.

Keywords

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