In recent years there has been growing global pressure on all levels of governments to improve performance.
There is also a growing concern with sustainability, the impact of organisational activities on the environment and society as well as the more traditional aspect of economic viability.
It is argued that, not only is it important for the public sector to engage in sustainability reporting due to the size of their involvement in national economies (Ball and Grubnic, 2007), but that they also exist for a social and environmental purpose (Ball and Grubnic, 2007; Guthrie and Farneti, 2008).
Sustainable development is based on two fundamental rights. First, the right of development, and the right of environment protection.
The concept of sustainable development exposes the need to care for the natural environment and the possibility of using natural resources for the next generations of society.
The most important elements of sustainable development are:
- Human, who is the first in charge of such responsibility entrusted to him by his Creator.
- Nature, with all its resources created by Allah for the benefit of human beings, and which need to be exploited unceasingly.
- Technology, which means utilizing the scientific knowledge to investing in the environmental resources, solving its problems, and overcoming the risks that facing it.
The pursuit of sustainable development has become the goal of actions undertaken not only by representatives of public authorities, but also owners of private entities.
Private entities are increasingly recognizing the benefits and sources of long-term development based on principles and objectives characteristic of sustainable development.
