Eid M Alotaibi

In a time when public trust in institutions is declining worldwide, transparency isn’t just a value; it’s a necessity. For governments especially, the ability to demonstrate accountability and openness can either strengthen legitimacy or erode it entirely. One of the most persistent transparency gaps exists in the area of government procurement.

1. Introduction Organizations are coming under growing pressure to improve their environmental, social, and governance (ESG) practices []; therefore, environmental decision-making has become an increasingly pressing topic. Considering the magnitude of the challenges posed by climate change and the depletion of natural resources, businesses are increasingly turning to ESG reporting to establish the environmental impacts of their operational activities [].