Journal of Cleaner Production 434 (2024) 140105

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Journal of Cleaner Production

journal homepage: www.elsevier.com/locate/jclepro

Corporate social responsibility in the United Arab Emirates and globally: A

cross-national comparison☆
Dima Rachid Jamali d, Ifzal Ahmad b, c, *, Mohamed Aboelmaged a, Muhammad Usman a
a
College of Business Administration, University of Sharjah, United Arab Emirates
b
College of Business Administration, Umm Al Quwain University, United Arab Emirates
c
Department of Business Management, Karakoram International University, Gilgit, Pakistan
d
Canadian University Dubai, United Arab Emirates

A R T I C L E I N F O A B S T R A C T

Handling Editor: Xin Tong This research paper explores and compares the Corporate Social Responsibility (CSR) strategies of the top 25
companies in the United Arab Emirates (UAE) and those of the top companies globally having a presence in the
Keywords: UAE market too, using lists sourced from Forbes Magazine. Utilizing the Stakeholder theory, the focus is to
CSR understand any potential differences in the CSR practices between these two groups. To achieve this, the study
UAE
downloads and analyzes annual CSR reports from the websites of these 50 companies, employing content
Environment
analysis methodology. The analysis was facilitated by two researchers who identified common themes and areas
Society
Governance of focus. All the themes were classified into three central factors using SPSS software: Environment, Social, and
Stakeholder theory Governance. The study found several similarities and a few crucial differences in CSR practices between UAE and
worldwide companies. Among the distinguishing features were UAE companies’ heightened emphasis on charity
and philanthropy, a considerable level of government involvement, and a notable absence of a comprehensive
reporting framework. The study further unveils valuable insights and best practices that can be adopted by each
group, thereby offering practical and theoretical implications for multinational corporations and policymaking.
By shedding light on the distinct CSR landscape in the UAE, this paper is a useful resource for companies looking
to understand or operate within this region.

1. Introduction CSR is defined as “context-specific organizational actions and pol­

icies that take into account stakeholders’ expectations and the triple
In recent decades, stakeholders have increasingly urged organiza­ bottom line of economic, social, and environmental performance”
tions to embrace responsible business practices, especially given the (Aguinis, 2011, p. 855). Some authors have also defined it as the social,
recurrent corporate scandals and malpractices, for example, the BP oil economic, legal, and philanthropic responsibilities of a firm towards
spill in 2010, the case of Enron, and the 2008 financial crisis (Valor society (Carroll, 1991; Carroll and Shabana, 2010). This study considers
et al., 2022). Despite the US Securities and Exchange Commission the first definition since it is the most widely used in academia and
mandating the inclusion of independent directors in various board closely linked with the ESG frameworks used worldwide. The philoso­
committees to prevent future scandals (Stevelman and Haan, 2021), phy behind CSR is that organizations are standalone beings, and just like
doubts persist regarding their efficacy in halting corporate misconduct people, they also have the responsibility to contribute positively to
(Aggarwal and Singh, 2023; Safeer and Liu, 2023; Wang and Bouroncle, sustainable societal development (Ahmad et al., 2017; Ahmad et al.,
2023). The COVID-19 pandemic has exacerbated pressures on corpora­ 2021). Organizations around the globe are now engaged in different CSR
tions to prioritize Corporate Social Responsibility (CSR), emphasizing practices with various motives. Some organizations are engaged in CSR
stakeholder interests and enhancing board oversight in audit and because they think that it is the right thing to do – for moral reasons.
financial reporting (Jamali et al., 2021; Jamali and Karam, 2018). Whereas others are engaged in mere greenwashing or gaining

There is no conflict of interest in this manuscript to report.

☆

* Corresponding author. College of Business Administration, Umm Al Quwain University, United Arab Emirates.
E-mail addresses: dima.jamali@cud.ac.ae (D.R. Jamali), ifzalmdn@gmail.com (I. Ahmad), maboelmaged@sharjah.ac.ae (M. Aboelmaged), Hmusman10@yahoo.
com (M. Usman).

https://doi.org/10.1016/j.jclepro.2023.140105
Received 5 July 2023; Received in revised form 2 December 2023; Accepted 6 December 2023
Available online 14 December 2023
0959-6526/© 2023 Elsevier Ltd. All rights reserved.
D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

instrumental benefits such as tax rebates, marketing, or enhancing their adaptability and universality of CSR practices. Secondly, while global
corporate reputation (Ahmad, 2017; Ahmad et al., 2023; Al Sakkaf, standards might drive multinational firms, local companies in emerging
Farouk, Elanain, 2023; Hollingsworth, 2023). markets like the UAE often engage in CSR activities commonly associ­
In their comprehensive recent literature review, Fatima and El Banna ated with developed countries (Al-Jenaibi, 2017). This comparison can
(2023) reported that a significant portion of existing studies have elucidate how local firms align with or diverge from global best prac­
focused on European (37%) and North American (22%) regions, while a tices. Thirdly, the study contributes to understanding how different
smaller segment (16%) has centered on Asian nations. Moreover, a national business systems shape CSR behaviors (Al-Reyaysa et al.,
limited number of studies have explored other areas such as Oceania 2019). Lastly, given the UAE’s proactive stance on CSR reporting and its
(4%), the United Kingdom (3%), Africa (1%), and South America (1%). unique blend of local and global business entities, this comparison can
Notably, a relatively higher percentage of research, approximately 16%, provide valuable insights into harmonizing CSR practices across diverse
has utilized samples from various regions. Consequently, there is a corporate landscapes. Therefore, understanding set priorities and com­
pressing need for forthcoming studies to delve into the lesser-examined mon practices will open new avenues for researchers, policymakers, and
regions to deepen the comprehension of the contextual influences on practitioners alike (Georgiadou and Nickerson, 2020). Gjølberg (2008)
CSR implementation. Moreover, considering the nascent stage of argued that studying CSR practices across different political spheres and
cross-regional research in CSR implementation (Lattemann et al., 2009), nationalities gives the opportunity to understand the existing systems
scholars have a substantial opportunity to undertake comparative ana­ and address the role of various players in promoting these practices.
lyses across diverse regions in their subsequent research endeavors. This study offers several significant contributions to the literature on
To address the call of Fatima and El Banna (2023), drawing on Corporate Social Responsibility (CSR) practices. Firstly, it provides a
stakeholder theory (Freeman, 1984), this research paper explores the comparative analysis of CSR practices in the UAE versus global com­
CSR practices adopted by local United Arab Emirates (UAE) companies panies operating in the UAE, shedding light on the influence of differing
in comparison to the rest of the world’s companies that have a presence regulatory imperatives, institutional factors, and cultural nuances (et al.,
in the UAE too. Past studies have reported that contextual and institu­ 2022; Loosemore et al., 2018). Secondly, it underscores the role of
tional differences exist across countries (Freeman and Hasnaoui, 2011; regional institutions, such as CSR support systems, in influencing the
Thorne et al., 2017), which may reflect in their CSR practices as well. adoption and spread of global CSR standards (Dau et al., 2022; Wrana
Studies that may compare and test how cross-border firms affect CSR and Diez, 2018). Thirdly, the research emphasizes the harmonization of
strategies across geographic boundaries are minimal in number (Sun CSR activities across firms from different countries, suggesting a
and Xu, 2023). We choose the top 25 CSR-related companies of the diminishing role of domestic institutions in shaping CSR practices
world having a presence in the UAE and the top 25 CSR-related local (Tschopp and Nastanski, 2014). Lastly, it offers insights into how
companies of the UAE to understand the following questions: 1) What different boundary conditions, cultures, and nationalities transform
are the priorities in terms of CSR practices in top UAE companies global CSR practices, making them more or less applicable in local
compared to the top worldwide companies? 2) How variant are the CSR contexts (Lu et al., 2022). These contributions collectively enhance our
practices in UAE in comparison with the rest of the world? 3) What are understanding of the complexities and nuances of CSR practices across
the factors that are influencing CSR adoption in the UAE? 4) Is there a different geographical and institutional contexts.
chance to learn and exchange best practices across contexts? The rest of the paper is organized as follows: In the next section, a
The adoption of CSR practices in developing regions like the UAE is detailed discussion of the relevant literature is provided. The method­
relatively recent compared to the developed world. In 2017, the UAE ology adopted for this study is discussed in the following section. Re­
established the National Committee on Sustainable Development to sults, discussions, and implications are provided afterward, followed by
devise policies addressing social, economic, and environmental facets conclusions and implications.
targeted for realization by 2030, aligning with the Sustainable Devel­
opment Goals (SDGs) (Radwan and Khalil, 2021). Subsequently, the 2. Literature review
UAE government mandated organizations to disclose their financial and
non-financial contributions to CSR as of February 1, 2018. In a 2.1. CSR practices across contexts
groundbreaking move in 2021, the UAE Securities and Exchange Com­
mission required companies to publish CSR/Sustainability reports CSR practices encapsulate the anticipations of various stakeholders
adhering to the Global Reporting Initiative (GRI) standards, empha­ regarding a company’s conduct towards the environment, society, and
sizing Environment, Society, and Governance (ESG) components, other stakeholders (Griffin and Mahon, 1997). These voluntary practices
marking a significant shift towards transparency and comprehensive involve integrating environmental, social, and economic concerns into
reporting in CSR (Regan, 2022). business operations, thereby fostering the well-being of employees,
Against this backdrop, it would be interesting to conduct this study shareholder value maximization, environmental consideration in busi­
and compare the CSR practices of top UAE companies with the top ness decisions, and enhancing the community’s quality of life (Holme
companies worldwide. Although CSR is a global phenomenon, its and Watts, 2000; Lozano, 2020).
application varies across cultures (Ahmad et al., 2023; Habisch et al., The nature and priorities of CSR can differ significantly between
2005; Matton and Moon, 2008). Several studies have explored how countries, influenced by diverse institutional factors, including leader­
different boundary conditions, cultures, and nationalities transform ship styles, legal frameworks, and prevailing economic conditions.
global practices and make them more or less applicable in the local These elements also shape the depth of CSR engagement, with national
context (Guler et al., 2002). However, these past studies on CSR com­ institutional contexts playing a pivotal role (Jamali et al., 2020). Moon
parison have not focused on systematically measuring, comparing, and and Matton (2008) delineated the variations in CSR engagement across
assessing the nature of CSR in companies operating in the UAE. nations, categorizing them into explicit and implicit responses to
The motivation for this study stems from the increasing global stakeholder pressures. Explicit CSR, which is strategic and
emphasis on CSR and the unique juxtaposition of local and multinational communication-focused, contrasts with implicit CSR, characterized by
firms in the UAE. Comparing CSR practices between these entities is value-driven policies and practices that do not form part of a deliberate
crucial for several reasons. Firstly, multinational companies often adapt strategy (Thorne et al., 2015; Porter and Kramer, 2006).
their CSR strategies based on the governance environment of the host Globalization has induced a paradigm shift in CSR practices, with
country, reflecting either the country of operation or the country of corporations adapting to evolving political, technological, economic,
origin (Tarnovskaya et al., 2022). This dynamic interplay between and social frameworks (Fatima and Elbanna, 2023; Tang and Li, 2009).
global standards and local nuances can offer insights into the This shift is evident in the alignment of multinational corporations with

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

local norms and local companies’ adoption of global practices to development. Furthermore, the studies accentuate the necessity of a
maintain relevance and competitiveness in the face of multinational holistic approach in CSR research, especially concerning SMEs, to foster
competition (Stohl, 2001). a more inclusive and sustainable global business landscape (Colovic
To this end, Bhatia and Makkar (2020) compared CSR reporting et al., 2019). Thus, delving deep into comparative studies of CSR prac­
practices in developing (BRICS) and developed (USA and UK) nations. tices across different countries holds the key to unlocking strategies that
The study reveals that developed countries exhibit higher CSR disclosure resonate with the global commitment to a sustainable and inclusive
scores (53.5%) than developing nations (49.4%), with a notable lead in future.
human resources, community involvement, and environmental conser­
vation categories. The study urges developing countries to transcend 2.2. CSR and the stakeholders theory
mere compliance with CSR norms and to genuinely embrace the spirit of
CSR genuinely, emphasizing renewable energy adoption, improved Corporate Social Responsibility (CSR) research has witnessed the
working conditions, and transparent product information to foster a application of diverse theoretical frameworks, each tailored to dissect
balanced national development. the complex dynamics of corporate responsibility. Among these,
Similarly, Alizadeh (2022) undertook a comparative analysis of the scholars have frequently turned to theories such as stakeholders’ theory
drivers and barriers of corporate social responsibility (CSR) in the (Freeman, 1984; O’Connell and Ward, 2020; Porter and Kramer, 2006),
Middle East and North Africa (MENA) region and Western countries, signaling theory (Jones et al., 2014), justice theory (Rupp et al., 2014),
based on literature from 2010 to 2021. The research reveals that both social exchange theory (Farooq et al., 2014), and social identity theory
regions share common CSR drivers like leadership styles, profitability, (Aguinis and Glavas, 2013; De Roeck and Delobbe, 2012). These unique
reputation, moral commitment, and environmental conservation. theories have enriched our understanding of CSR, offering varied per­
However, religious beliefs, low ownership concentration, and specific spectives based on the specific research objectives they were employed
company characteristics distinctly influence the MENA region. At the to address. However, in the context of this study, which delves into CSR
same time, Western countries prioritize maintaining social licenses to practices in the UAE, we have used the stakeholder theory (Freeman,
operate and mitigating community opposition and government pres­ 1984). This theory proposes that it is the fundamental moral re­
sure. The study highlighted the research gap in understanding CSR dy­ sponsibility of the organizations to protect the rights of all stakeholder
namics in various industries in the MENA region, especially oil and gas. groups, including employees, customers, and society at large instead of
Another study by Stanislavská et al. (2020) analyzed 113,628 merely focusing taking care of the shareholders’ rights.
Instagram messages globally to understand the perception of CSR in Stakeholder theory accentuates the importance of external actors,
developed and developing countries. It found that while both regions emphasizing that organizations operate within a web of relationships
emphasized charity and social good, developed countries focused more that include not just shareholders but a variety of entities that have a
on sustainability, and developing countries highlighted education in stake in the firm’s actions and decisions (Freeman, 1984; Langrafe et al.,
their CSR communications. The community analysis identified domi­ 2020). This theory broadens the perspective, suggesting that successful
nant communities in developed countries (including environmental CSR initiatives should consider and cater to the interests and expecta­
sustainability and start-ups with CSR) and developing countries (like tions of this diverse group of stakeholders.
social and environmental responsibility and reputation management). In light of the research’s aim to explore and compare the CSR prac­
The insights can help managers tailor CSR strategies to local contexts, tices of companies in the UAE with global standards, and stakeholder
differentiating their communication from competitors. theory provides a comprehensive analytical framework by providing a
White and Alkandari (2019) investigated the CSR practices in broader view, highlighting CSR’s societal, ethical, and relational
Kuwait, highlighting the substantial collaboration between the coun­ dimensions.
try’s public and private sectors, especially in projects enhancing the
nation’s image. By reflecting a collectivistic culture, Kuwaiti corpora­ 3. Methodology
tions align their overseas CSR activities with their national identity,
demonstrating solid corporate citizenship. The research emphasizes the 3.1. Study context: CSR in the UAE
importance of comprehending CSR’s varied societal and cultural con­
texts to further global public relations research and promote successful The UAE, a federation established in 1971, is a significant player in
business practices. the global oil sector, exporting over $66 billion in 2019 (Masoud and
Another study conducted by Colovic et al. (2019) explored the mo­ Bohra, 2020). It is a collectivist society with a significant expatriate
tivations and activities related to CSR in SMEs within developed and population constituting 88.5% of its inhabitants (Masoud and Bohra,
transitioning economies, particularly in the food sector. The research 2020). The government has actively fostered Corporate Social Re­
indicates that while there are commonalities in CSR motivations and sponsibility (CSR) by establishing the "CSR UAE Fund," a federal au­
actions across these economies, distinct differences exist due to varying thority that delineates the country’s framework and governance
institutional frameworks and the maturity of CSR concepts in each structure of CSR, focusing on the nation’s priority sectors. This initiative
context. The authors advocate for a comprehensive approach to studying includes the "CSR Smart Platform," a tool that facilitates reporting
cross-country CSR, especially concerning SMEs. financial and non-financial contributions and fosters collaboration be­
The analysis of CSR practices across diverse geographical landscapes tween public and private sector entities in sustainable development
underscores the intricate interplay of socio-economic, cultural, and projects (The CSR Journal, 2021).
institutional factors that shape corporate engagements in societal and CSR practices in the UAE are significantly influenced by the region’s
environmental well-being (Fatima and Elbanna, 2023; Tang and Li, unique cultural traditions and the Islamic philosophy of philanthropy, a
2009). As globalization brings the world closer together, understanding cornerstone of the Islamic faith, which is followed by a majority of the
the nuances of CSR practices in different regions becomes paramount. It population, including expatriates (Ronnegard, 2011; Ahmad et al.,
facilitates multinational corporations in aligning their strategies with 2016; Katsioloudes and Brodtkorb, 2007). The region’s multicultural
local norms but also aids local companies in adopting global best prac­ fabric, enriched by diverse ethnic communities, further shapes the
tices, fostering a symbiotic growth trajectory (Christensen et al., 2021). perception and implementation of CSR, potentially diverging signifi­
Moreover, the comparative studies spotlight the evolving nature of CSR, cantly from Western approaches (Duthler and Dhanesh, 2018; Nadkarni
where the focus is gradually shifting from mere compliance to a genuine and Haider, 2022). Moreover, the government has initiated several
embodiment of corporate citizenship, reflecting nuanced approaches to programs to encourage CSR, including the "National Corporate Social
environmental conservation, stakeholder engagement, and community Responsibility Index," which ranks companies based on their

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philanthropic contributions and offers financial incentives to companies Table 1

demonstrating high social responsibility contributions (Duthler and List of companies (UAE and Worldwide) included in analysis.
Dhanesh, 2018). This concerted approach integrates CSR into the na­ S.No. UAE Worldwide
tion’s broader socio-economic and environmental development strate­
1) Etisalat ICBC
gies, aligning with the region’s distinctive cultural and religious nuances 2) FAB Aramco
(Jamali, 2014; Shehadi et al., 2013). 3) ADCB JPMorgan Chase
4) Emirates NBD CCB
3.2. Sample 5) TAQA Amazon
6) Emar Apple
7) ADIB ABC
This study is aimed to compare the CSR practices of the top 25 8) Mashreq Bank of America
companies of the UAE with the top 25 companies worldwide having 9) Aldar Toyota Motor
operations in the UAE. The selection of the top 25 companies from the 10) RAKBank Alphabet (Google)
11) Dubai Islamic Bank Microsoft
UAE and worldwide provides a focused and comprehensive analysis of
12) Commercial Bank of Dubai Bank of China
CSR practices among industry leaders, who often set the benchmark for 13) Dana gas Samsung
CSR initiatives and have substantial resources dedicated to these efforts. 14) National bank of Fujairah ExxonMobil
Moreover, this choice ensures a balanced comparison, offering insights 15) Abu Dhabi national hotels Shell
into the CSR strategies adopted by companies with significant influence 16) Bank of Sharjah Ping an Insurance Group
17) United Arab Bank Wells Fargo
and reach in their respective markets, thereby facilitating a nuanced 18) National Bank of Umm Al Quwain Verizon Communication
understanding of the global and regional dynamics shaping CSR 19) Invest Bank AT&T
practices. 20) Abu Dhabi Aviation PetroChina
The rationale behind this comparison stems from the understanding 21) Dubai Investment United health group
22) Drake and Scull Walmart
that multinational corporations, with their global footprint, often bring
23) Julphar China Merchants Bank
with them a set of CSR priorities shaped by international standards and 24) Aramex Volkswagen
practices. These may differ from the CSR priorities of UAE national 25) Tabreed Chevron
companies, which local cultural, social, and regulatory contexts could
influence more (Thanetsunthorn, 2015). Furthermore, studies suggest
that CSR practices are often influenced by global standards, local cul­ theory and thus considering the companies’ responsibilities towards
tural and regulatory nuances (Aras-Beger and Taşkın, 2021). Studies different stakeholders i.e., employees, customers, shareholders, sup­
have shown that while multinational corporations may adopt universal pliers, government, and the public. Two researchers then had a thorough
CSR strategies, their implementation can vary based on local contexts, discussion to decide and code CSR activities in SPSS and rated the extent
emphasizing the importance of understanding these differences (Burritt of involvement in each activity. After reaching a consensus on the extent
et al., 2020). By comparing UAE-based companies with global corpo­ of the company’s involvement, codes were developed based on a scale
rations operating in the UAE, this study seeks to uncover the interplay such as “High Extent = 5”, “Moderate Extent = 4”, “Some Extent = 3”,
between global CSR frameworks and local adaptations, thereby “Less Extent = 2”, and “Very Less Extent = 1”. This technique is a po­
contributing to the broader discourse on contextualizing CSR practices tential addition to Chapple and Moon’s (2005) approach to developing
in different geographical and cultural settings (Abaeian, 2019). To their code book. They had only developed the codes based on “Yes” and
ensure a robust comparison, we sourced our list of top UAE companies in “No” answers, whereas we have considered the extent of these com­
CSR contributions from Forbes Magazine Online (Forbes Middle East, panies’ involvement in CSR practices as well. Furthermore, this cate­
2022). For the global companies operating in the UAE, we selected those gorization was meticulously designed to align with the nuanced analysis
that are not only prominent in their global operations but also have a of the CSR reporting content on their sustainability reports and the
significant presence in the UAE, as listed by Forbes. This selection cri­ company websites. Drawing from the methodology outlined in previous
terion ensures that the companies chosen are representative of local and research (see Ting and Li, 2009), the scale was constructed to distinctly
global best practices (see Table 1). categorize the companies based on the depth and seriousness of their
Upon finalizing our list, we meticulously reviewed the websites of CSR engagement, as reflected in their official communications on their
each of these companies, extracting their most recent CSR and sustain­ reports and websites (Morsing and Schultz, 2006). The scale is instru­
ability reports (i.e., one from each company for the year 2021), which mental in distinguishing companies that are highly engaged in CSR from
are publicly accessible. In addition to these reports, we also searched for those with minimal engagement, facilitating a more granular analysis of
any supplementary content on the official websites of these companies the CSR landscape in the UAE. This approach aligns with the broader
related to CSR or sustainability that might provide deeper insights into research objective of understanding the varying levels of CSR engage­
their practices. This data was then systematically gathered and coded, ment among companies operating in different geographical and cultural
with the process detailed in the subsequent sections of this paper. By settings, as highlighted in recent studies (Miska et al., 2018; Abaeian
comparing these two distinct yet interconnected groups, we aim to shed et al., 2019). It is also important to note that only those themes were
light on the nuances of CSR practices and understand how global stan­ incorporated and rated by the researchers upon which both had reached
dards intersect with local imperatives in the context of the UAE. consensus. As a result, our codebook was developed based on theoretical
and empirical findings.
3.3. Coding technique and intercoder reliability Following this, we then employed the intercoder reliability method
by Holsti (1969) to assess the reliability of our data entered into SPSS. As
Following a thorough review of the CSR/Sustainability reports and per the recommendations of the author, the following formula was
website content published, a codebook was developed by adopting the employed.
methodology of Chapple and Moon (2005) and Tang and Li (2009). Four Case-by-case entries were discussed and resolved in relation to each
different codes were identified based on the ESG model (i.e., Environ­ entry. Consensus on 39 out of 45 ratings for UAE companies were
ment, Social, and Governance) to address the first two and fourth reached thereby giving us an intercoder reliability of 0.87 which was
questions in this study. To address our question three (3), we added an considered as acceptable. Similarly, for the rest of the world companies,
additional column of “Motivators” of CSR for each company. consensus on 49 out of 59 ratings were reached which gave us an
Specifically, we found and coded the themes and initiatives of CSR intercoder reliability of 0.83 which is also satisfactory (Holsti, 1969;
that companies are engaged in. This was done in line with stakeholder Tang and Li, 2009).

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

4. Results a robust and comprehensive analysis of the current CSR priorities in the
UAE and globally.
4.1. Descriptive statistics Table 2 has the results which suggest that the priority areas of UAE
companies in relation to the Environmental Pillar were 12 (Environ­
Among the data collected from the 25 UAE companies, 14 (56%) ment Conservation, Carbon Emission, Water Management, Waste Man­
were financial institutions/investment banks, 2 (8%) were property agement and Recycling, Paperless Environment, Plantation, Solar
developers, 2 (8%) from energy sector, 2 (8%) from hotel and resorts, 1 Projects, Environmental Awareness Capacity Building, Workplace
(4%) each from water management, pharmaceuticals, logistics, and
aviation sector.
On the other hand, among the 25 worldwide companies’ list, 7 (28%) Table 2
were financial institutions, 5 (20%) were from oil and gas sector, 3 Priority areas of UAE and Worldwide companies.
(12%) were from the telecom sector, 3 (12%) from IT and software ESG Model UAE Companies Worldwide Companies
development sector, 2 (8%) each from car manufacturing and retail Environment 1 Environment Conservation 1 Environment Conservation
sectors, and finally, 1 (4%) each from construction, health, and pharma, 2 Carbon Emission 2 Carbon Emission
and from broadcasting sectors. 3 Water Management 3 Water Management
4 Waste Management and 4 Waste Management
Recycling Recycling
4.2. Data analysis 5 Paperless Environment 5 Paperless Environment
6 Plantation 6 Plantation
As explained earlier, SPSS was used for data analysis. This was done 7 Solar Projects 7 Solar Projects
8 Environmental Awareness 8 Environmental Awareness
to answer the first question of our study:
Capacity Building Training Capacity Building Training
Q1: What are the priorities of CSR practices in top UAE companies 9 Temperature at workplace 9 Temperature at Workplace
compared to the top worldwide companies? 10 Life below Water 10 Life below Water
In our study, CSR priority areas were selected through a systematic 11 Concrete Printing Using 3D 11 Concrete Printing using 3D
and multi-phased process to ensure thoroughness and objectivity. Here 12 Water Conservation 12 Water Conservation
13 Renewable Energy
is a detailed breakdown of how these areas were selected:
14 Wildlife Insurance
Initial Selection of Companies: We began by carefully choosing a 15 Green Technology
representative sample of top UAE companies and their worldwide 16 Green Loan
counterparts operating within the UAE. This selection was based on the 17 Green Charity
Forbes Magazine’s top companies in terms of CSR in the UAE and 18 Climate Change
Society 1 Women Empowerment 1 Women Empowerment
worldwide. Further criteria included only those global companies which 2 Emiratization 2 Occupational Health and
have operations in the UAE, and public availability of CSR reports and 3 Occupational Health and Safety
materials. Safety 3 Customer Health and Safety
Content Analysis of CSR Reports: We extensively analyzed the 4 Customer Health and Safety 4 Blood Donations
5 Blood Donations 5 Diversity and Inclusion
available CSR reports and related materials published by these com­
6 Diversity and Inclusion 6 Youth Empowerment
panies. This involved meticulously reviewing each document to extract 7 Youth Empowerment 7 Safe work Environment
key themes and focus areas on their CSR activities (Krippendorff, 2018). 8 Safe Work Environment 8 Protected Workforce.
Thematic Categorization: The extracted data were then categorized 9 Protected Workforce 9 Human Rights
into different themes. This categorization was based on the nature of the 10 Human Rights 10 Customer Satisfaction
11 Customer Satisfaction 11 Flexible Working Hours
CSR activities, such as environmental sustainability, social re­ 12 Flexible Working Hours 12 Community Engagement
sponsibility, and corporate governance i.e., the ESG model (Atkins, 13 Community Engagement 13 Learning and Development
2022). 14 Iftar for Community 14 Donations
Cross-Comparative Analysis: We employed a cross-comparative 15 Education 15 Education
16 Learning and Development 16 Pay Equity
analysis approach (as recommended by Miles et al., 2014) where the
17 Donations 17 Investment in Tech
CSR themes of UAE companies were compared with those of worldwide Careers
companies. This helped identify common and unique CSR focus areas Governance 1 Transparency 1 Transparency
between the two groups. 2 Anticorruption 2 Anticorruption
Researcher Collaboration and Discussion: A collaborative approach 3 Ethics and Compliance 3 Ethics and Compliance
4 Corporate Governance 4 Corporate Governance
was adopted where multiple researchers independently analyzed the 5 Independent Board 5 Independent Board
data, followed by group discussions. These discussions were instru­ Members Members
mental in cross verifying the findings, ensuring that the identified pri­ 6 Compliance with SCA 6 Compliance with SCA
ority areas reflected the actual CSR practices and were not biased by 7 Anti-Competitive Practices 7 Anti-Competitive Practices
8 Enterprise Risk 8 Enterprise Risk
individual interpretations.
Management Management
Consensus Building: Finally, a consensus was reached among the 9 Shareholders Rights Policy 9 Shareholders Rights Policy
researchers regarding the most significant CSR priority areas for both outline Outline
UAE and worldwide companies. This consensus was based on the fre­ 10 Conflict of Interest Policy 10 Conflict of Interest Policy
quency of occurrence and the prominence of themes in the companies’ 11 . Whistleblower Policy 11 Whistleblower Policy
12 Anti-Money Laundering 12 Anti-Money Laundering
CSR reports and activities (Patton, 2015). 13 Cyber Security Compliance 13 Cyber Security Compliance
During this discussion, a total of 59 priority areas for the worldwide 14 Partnership and Global 14 Partnership and Global
companies and 44 areas for the UAE companies were pinpointed as the Networks Networks
most significant across both groups of companies. It was observed that 15 Auditing
16 Shareholder Value and
some of these priority areas were common, showcasing a universal
Activity
approach to CSR. In contrast, others were distinct, reflecting the unique 17 Board Composition and
CSR strategies and cultural influences shaping companies’ CSR agendas Contribution
in different regions. This systematic approach ensured that the identified 18 Political Contribution
priority areas were not subjective. However, it was grounded in the 19. Green Social and
Sustainability Bonds
companies’ actual CSR practices and strategies under study. It provided

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

Temperature, Life Below Water, Printing Using 3D, and Water Conser­ 4.3. Q2. How variant are the CSR practices in UAE in comparison with
vation) whereas 18 priority areas were identified under the Environ­ the rest of the world?
mental Pillar for the worldwide companies, with 12 of them showing
commonality with the UAE companies and six were different (namely, We conducted the Chi Square test to assess differences among the
renewable energy, wildlife insurance, green technology, green loans, CSR practices of UAE and worldwide companies. Results are provided in
green charity, and climate change). The latter are additional areas where Table 3 below. Despite the many similarities, we did notice considerable
the worldwide companies exhibited interest and focus which have not differences among the UAE and worldwide companies.
featured as priority areas of interest for the UAE companies. For example, in the Environmental dimension, we found that
Similarly, under the Society Pillar a total of 16 priority areas were companies in the UAE are more likely to emphasize on carbon emissions
noted for the companies in UAE (Women Empowerment, Emiratization, (X2 = 11.763, d.f. = 4, p < 0.05), paperless environment (X2 = 16.132, d.
Occupational Health and Safety, Customer Health and Safety, Blood f. = 4, p < 0.01), compliance with SCA (X2 = 29.437, d.f. = 4, p < 0.01),
Donations, Diversity and Inclusion, Youth Empowerment, Safe Work and maintaining the temperature at the workplace (X2 = 10.821, d.f. =
Environment, Protected Workforce, Human Rights, Customer Satisfac­ 3, p < 0.05).
tion, Flexible Working Hours, Community Engagement, Iftar for Com­ In the Social dimension, we found that companies in UAE are more
munity, Education and Learning and Development) and 18 priority likely to emphasize Emiratization (X2 = 45.200, d.f. = 4, p < 0.01), safe
areas were noted for the worldwide companies. There were three areas work environment (X2 = 5.463, d.f. = 2, p≤0.05), Iftar for community
that were different and where the global companies seem to be paying (X2 = 22.571, d.f. = 4, p < 0.01), and community engagement (X2 =
more attention namely education, Pay Equity, and Investment in Tech 9.466, d.f. = 4, p < 0.05).
Careers. Iftar for community was found in UAE companies and not Finally, under the Governance dimension, we found that UAE
worldwide. companies emphasize more on anti-money laundering (X2 = 10.013, d.
Finally, for the Governance, a total of 14 priority areas were most f. = 4, p < 0.05), cyber security compliance (X2 = 12.895, d.f. = 4, p <
common among UAE companies (Transparency; Anticorruption; Ethics 0.05), partnership and global networks (X2 = 17.850, d.f. = 4, p < 0.01),
and Compliance; Corporate Governance; Independent Board Members; and anti-competitive practice (X2 = 9.316, d.f. = 4, p < 0.05).
Compliance with SCA; Anti-Competitive Practices; Enterprise Risk
Management; Shareholders rights policy outline; Conflict of Interest
Policy; Whistleblower policy; Anti Money Laundering; Cyber Security 4.4. 3)what are the factors that are influencing CSR adoption in the UAE?
Compliance; Partnership and Global Networks) whereas, 19 priority
areas were identified for the worldwide companies. These five addi­ Table 2 (provided earlier) shows that CSR practices in the UAE and
tional priorities identified for the global sample are auditing, share­ worldwide are very similar. Both UAE and worldwide companies focus
holder value and activity, board composition and contribution, political on environmental, social, and governance (ESG) issues. While both UAE
contribution, and green social and sustainability bonds. Table 2 lists and and worldwide companies focus on ESG factors, there are unique CSR
compares the list of priority areas for the UAE companies and the global practices observed in UAE companies that differentiate them from their
companies. global counterparts. This analysis examines the unique CSR factors in
Stakeholder theory provides a valuable lens to analyze these find­ UAE companies identified in our analysis and explores the reasons
ings. It underscores the idea that CSR priorities are not just a reflection of behind these differences, considering cultural, economic, regulatory,
corporate values but also a strategic response to the diverse needs of innovation, and stakeholder influences. To answer this question,
various stakeholder groups. This theory helps explain why companies in stakeholder theory can be applied to understand how companies tailor
different regions or with different scopes (local vs. global) may prioritize their CSR strategies to meet the specific demands of their diverse
different CSR activities. stakeholders.
For instance, the emphasis on environmental conservation and water For instance, the UAE’s unique cultural and social context plays a
management by both UAE and worldwide companies can be seen as a significant role in shaping the CSR practices of companies in the region.
response to the shared concerns of local communities, governments, and Islamic values, which form an integral part of the UAE’s culture, have a
global environmental groups. Similarly, the focus on societal aspects, strong influence on CSR priorities (Ahmad et al., 2016). Emiratization, a
like health and safety and diversity and inclusion, indicates a commit­ distinct factor observed in UAE companies, highlights their commitment
ment to employees, customers, and the local community, reflecting the to promoting employment and career development opportunities for
core tenets of stakeholder theory. In governance, aligning priorities Emiratis youth (Abdusheikh, 2012; Sarker and Rahman, 2020), which is
across regions reflects the universal importance of ethical practices and covered under the youth empowerment in this study. By focusing on
compliance in maintaining legitimacy and trust among various stake­ reducing dependence on expatriate labor, UAE companies align CSR
holders, including investors, regulators, and customers.
Finally, from the stakeholder theory perspective, the variance in CSR Table 3
priorities between UAE and worldwide companies suggests a strategic Variations in CSR practices between UAE and worldwide companies.
alignment with specific stakeholder groups. UAE companies, with their S. Main Categories Chi df p
unique focus areas like Iftar for the community, demonstrate a deep No. Dimensions Square value
understanding of local cultural values and social expectations, aligning Environment Carbon Emission 11.763 4 0.019
their CSR efforts with regional stakeholders’ specific needs and values. Paperless Environment 16.132 4 0.003
In contrast, worldwide companies exhibit a broader, more globally Compliance with SCA 29.437 4 0.000
Temperature at 10.821 3 0.013
oriented stakeholder engagement, as seen in their emphasis on issues
Workplace
like climate change and tech career investments, indicating a response to Social Emiratization 45.200 4 0.000
global trends and the expectations of a diverse international stakeholder Safe Work Environment 5.463 2 0.050
base. This differential focus underscores the core premise of stakeholder Iftar for Community 22.571 4 0.000
theory: that effective corporate strategy is inherently tied to the intricate Community Engagement 9.466 4 0.050
Governance Anti-Money Laundering 10.013 4 0.040
web of stakeholder interests and the dynamic socio-cultural and envi­ Cyber Security 12.895 4 0.012
ronmental contexts in which a company operates (Freeman, 1984). Compliance 17.850 4 0.001
Partnership & Global 9.316 4 0.050
Networks
Anti-Competitive Practice

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

practices with the cultural values of national identity and inclusivity, and Wolniak, 2016). The UAE can benefit from implementing similar
thereby addressing the concerns of the local stakeholders. regulations, which would help to ensure that companies are held
Secondly, the economic and market conditions in the UAE contribute accountable for their impact on society and the environment.
to the uniqueness of CSR factors. The country’s reliance on oil and gas Another area where the UAE can learn from other countries is about
resources have propelled the focus on renewable energy and green how to implement sustainability initiatives. Countries such as Germany
technology (Schiliro, 2018). As a response to economic diversification and Denmark have made significant investments in renewable energy,
goals and the need to reduce carbon footprint, UAE companies empha­ which has helped to reduce their reliance on fossil fuels and mitigate the
size factors such as green loans, which support environmentally friendly effects of climate change (Gielen et al., 2019). The UAE has made sig­
initiatives like renewable energy projects (Praveen et al., 2020). These nificant strides in developing renewable energy (Yas and Jaafer, 2020)
factors reflect the country’s commitment to sustainability and its tran­ but can still learn from these countries about best practices for broader
sition towards a greener economy. sustainability initiatives.
Thirdly, the regulatory environment and the government’s role in The UAE can also learn from other countries in terms of stakeholder
the UAE have shaped the CSR practices of companies. The UAE gov­ engagement. Countries such as Canada and the United States have
ernment has implemented several regulations and policies that support developed best practices for engaging with stakeholders, including
sustainability, such as the UAE Green Agenda (Cherian and Pech, 2017). employees, customers, and local communities, which can help to build
This regulatory framework creates an enabling environment for com­ trust and support for CSR initiatives (Pfajfar et al., 2022). The UAE can
panies to prioritize CSR practices related to environmental conservation, benefit from adopting similar best practices for stakeholder engagement,
energy efficiency, and social development. Additionally, the mandatory which would help to build support for CSR initiatives and ensure that
requirement for CSR reporting on Global Reporting Initiative (GRI) they are aligned with the needs and interests of different salient
standards further drives UAE companies to adopt ESG factors specific to stakeholders.
their local context while ensuring alignment with global best practices On the other hand, the UAE has much to offer other countries in
(Vallet-Bellmunt et al., 2023). terms of CSR practices. One area where the UAE is a leader is in the
Fourthly, innovation is crucial in differentiating UAE companies’ development of philanthropic initiatives. We found that the UAE has a
CSR practices. The unique temperature factor at the workplace high­ strong culture of philanthropy, and many businesses in the country have
lights the importance of maintaining a comfortable working environ­ made significant investments in social initiatives. The UAE can share its
ment in a region with a hot climate (Murtagh et al., 2022). This factor experience in developing philanthropic initiatives with other countries,
demonstrates the innovative approaches adopted by UAE companies to with philanthropy remaining a key salient part of all aspects of giving
balance employee well-being and sustainability goals through across the Middle East (Jamali and Sidani, 2012).
energy-efficient cooling systems. Another area where the UAE can offer valuable insights is in the
Furthermore, stakeholder influences also contribute to the differ­ development of environmental sustainability initiatives and innovation.
ences in CSR practices. UAE companies recognize the significance of The UAE has made significant investments in renewable energy and has
addressing stakeholder expectations to attract and retain talent, enhance developed some of the world’s largest solar power plants (e.g., The
customer loyalty, and maintain a positive brand image. By adopting CSR Muhammed bin Rashid Al Maktoum Solar Park). UAE continues to rise
practices, companies in the UAE create a sense of purpose and pride to occupy a pioneering role as a world leader in climate change, clean
among employees, leading to increased job satisfaction, loyalty, and energy, green economy, and environmental protection. It has set up the
productivity (Ahmad et al., 2019; Ahmad et al., 2016). These factors world’s largest solar park, the green hydrogen project, and the first
highlight the role of stakeholders, including employees and customers, hydroelectric pump storage facility in the Gulf region, utilizing the most
in shaping the CSR landscape of UAE companies. advanced clean development mechanism (CDM) to achieve the carbon
All these initiatives can be viewed as a response to broader global footprint reduction targets of Dubai (2030) Strategy as well as the tar­
stakeholder concerns about environmental degradation. This alignment gets for the United Arab Emirates 2050 Clean Energy and the Carbon
with local and global stakeholder expectations demonstrates the UAE Neutrality and Net Zero Emission Strategy. The UAE has allocated 27
companies’ strategic approach to CSR, balancing local cultural values billion AED to achieve their sustainable green strategy targets, naming
with global sustainability trends. This approach aligns with stakeholder 2023 as the year of Sustainability and gearing up to host the COP28 in
theory’s premise of creating value for all stakeholders, not just share­ November of 2023 (MOFA, 2023). There is no doubt that the country has
holders, by integrating their diverse interests into the company’s core a lot to share in terms of developing and implementing sustainability
strategy (Freeman, 1984; Cherian and Pech, 2017). initiatives with other countries, which would help to promote environ­
mental sustainability globally.
4.5. Q4. Is there a chance to learn and exchange best practices across The UAE can also share its experience in developing stakeholder
contexts? engagement initiatives with other countries. The UAE has developed
best practices for engaging with stakeholders, including employees,
In the context of stakeholder theory, it is evident that CSR practices customers, and local communities, which can help to build trust and
in the UAE are gaining prominence as businesses acknowledge their support for CSR initiatives. The UAE can share its experience in stake­
broader responsibilities towards a range of stakeholders, encompassing holder engagement with other countries, which would help to promote
social, economic, and environmental spheres. This shift aligns with CSR practices globally.
Freeman’s stakeholder theory, which advocates for businesses to
address the diverse and often interconnected interests of all their 5. Discussion and implications
stakeholders, not just shareholders. Despite the significant progress in
implementing CSR practices, the UAE’s approach can still be enriched This paper aims to compare and investigate the CSR practices of the
by learning from global best practices. This learning process reflects the top twenty-five (25) companies in the UAE with the top twenty-five (25
dynamic nature of stakeholder needs and expectations, which require companies) worldwide in terms of their engagement in CSR practices.
continuous adaptation and evolution in CSR strategies. We specifically addressed four research questions (mentioned earlier).
One area where the UAE can learn from other countries is the Content analysis methodology was adopted where data was gathered
development of a comprehensive regulatory framework for CSR. Many from the annual CSR reports of all 50 companies. Recommended tech­
countries, such as the UK and Sweden, have implemented regulations niques were adopted to quantify the information collected for compar­
that require companies to report on their social and environmental ison purposes. The findings of this study provide a comprehensive
impact, which helps to ensure transparency and accountability (Habek analysis of the CSR practices in the UAE compared to worldwide

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

companies. The study highlights both similarities and differences be­ well with this theory, showcasing a model where businesses actively
tween the two groups, shedding light on the unique aspects of CSR in the contribute to societal well-being, fostering trust and collaboration with
UAE and the factors that influence these practices. various stakeholders, including the community and employees (Ahmad
One notable similarity between the UAE and worldwide companies is and Khadse, 2022). Moreover, the UAE’s government-led initiatives in
the recognition of the importance of CSR practices in building reputation promoting CSR further underscore the role of regulatory stakeholders in
and enhancing stakeholder relationships. This finding aligns with pre­ shaping corporate practices. This facet can be emulated globally to foster
vious research that emphasizes the role of CSR in improving corporate a more responsible business environment (Wirba, 2023).
performance and competitiveness (Al Sakkaf et al., 2023; Fombrun and Innovation is crucial in shaping CSR practices in the UAE. For
Shanley, 1990). The incorporation of CSR practices focusing on reducing instance, the unique factor of temperature at the workplace highlights
carbon emissions, supporting local communities, and investing in edu­ the importance of maintaining a comfortable working environment in a
cation and training reflects the understanding of UAE companies region with a hot climate. This consideration demonstrates how UAE
regarding the strategic value of CSR activities as valuable resources for companies are responsive to the specific needs of their internal stake­
reputation-building. holders, notably their employees. Such innovative CSR practices
The study also highlights the emphasis on philanthropy and chari­ enhance employee well-being and align with the broader environmental
table giving in the CSR practices of UAE companies, which serves as a sustainability goals, reflecting the companies’ commitment to their
resource for enhancing stakeholder relationships. This finding is also in external stakeholders, including customers and environmental groups.
line with the study conducted by Masoud and Bohra (2020). By sup­ This alignment with stakeholder needs is a crucial aspect of stakeholder
porting local charities and humanitarian causes, companies can foster theory, emphasizing the significance of understanding and addressing
strong connections with stakeholders, including customers, employees, the varied interests of all stakeholders in the business strategy (Freeman,
and local communities. This finding emphasizes the importance of 1984).
stakeholder engagement and relationship-building in the UAE’s CSR Our findings also align well with the studies conducted by Al-Jenaibi,
landscape. A. (2017) and Almatrooshi et al. (2018) who have highlighted the role of
However, several differences between the CSR practices in the UAE cultural and religious influence on the CSR practices in the UAE. The
and the rest of the world are also identified. One significant difference focus on Emiratization and Iftar during Ramadan are two such examples
lies in the unique business landscape of the UAE, characterized by where it is evident that local culture and religion are other important
family-owned businesses and a heavy reliance on sectors such as oil and stakeholders which are shaping the decision of CSR adoption in the UAE.
gas, banking, and construction as asserted by Jamali and El Safadi By adopting CSR practices that resonate with their stakeholders’ values
(2019). This context influences CSR activities in the UAE, which are and expectations, UAE companies build a strong brand reputation,
more focused on supporting local communities, promoting economic which is essential in today’s competitive business environment (Fom­
development and sustainability, and investing in education and training. brun et al., 2000).
This finding emphasizes the influence of economic and market condi­ Furthermore, in line with the study of Knudsen and Moon (2022),
tions on CSR priorities. this study also concludes that the UAE’s commitment to environmental
Moreover, the importance of Islamic principles and values in the sustainability, as evidenced by significant investments in renewable
UAE’s CSR practices distinguishes it from other regions. Incorporating energy projects and the forthcoming COP28 event, showcases a proac­
Islamic values into CSR activities, such as promoting social justice, tive approach to stakeholder engagement, aligning corporate goals with
supporting the environment, and engaging in charitable giving, reflects broader societal and environmental objectives.
the unique cultural and social context of the UAE. This finding highlights The application of Stakeholder theory in analyzing the CSR land­
the influence of cultural and religious factors on CSR practices (Nad­ scape in the UAE offers a nuanced perspective, highlighting the potential
karni and Haider, 2022). for cross-contextual learning and exchange of best practices, fostering a
Another significant difference lies in the role of the government in global collaborative approach to CSR that is both resource-rich and
promoting CSR activities in the UAE. The government plays a substantial stakeholder-centric (Almatrooshi et al., 2018). This study, therefore, not
role through various initiatives aimed at encouraging responsible busi­ only adds a new dimension to the existing body of literature but also
ness practices, such as the Dubai Chamber Sustainability Network. In provides a blueprint for fostering multi-stakeholder collaborations in the
contrast, CSR activities in other parts of the world may be more driven evolving global CSR landscape.
by market demand and consumer pressure as reported by Bhattacharya The findings of this study can also be effectively contextualized
et al. (2020) and Shahzad et al. (2019). This finding underscores the within the institutional theory framework. Institutional theory suggests
influence of the regulatory environment and government support on that the structure of organizations, practices, and behaviors is pro­
CSR practices. foundly influenced by the cultural, social, and regulatory norms of the
Furthermore, the study highlights the growing emphasis on inno­ environments in which they operate (Scott, 2001). In the case of UAE
vation in CSR activities in the UAE, particularly in areas such as companies, their distinct focus on areas like Emiratization and Iftar for
renewable energy and circular economy models. The circular economy the community reflects an adaptation to the unique institutional con­
is becoming instrumental in sustainability and CSR scholarship and has a texts of the UAE, including its cultural norms, religious values, and na­
significant role in improving gross domestic product and employment tional policies. This adaptation signifies how institutional pressures
(Fatima et al., 2023). This reflects the UAE’s commitment to becoming a shape organizational practices, aligning them with local expectations
global leader in innovation and sustainability, setting it apart from re­ and norms. Conversely, the CSR practices of global companies, which
gions where CSR activities may be more focused on traditional ap­ may emphasize broader environmental sustainability or global social
proaches. The focus on innovation aligns with the UAE’s vision of issues, indicate adherence to a different set of institutional norms, often
achieving sustainability goals and diversifying its economy. characterized by international regulations and global market expecta­
Considering the stakeholder theory, the findings of this study un­ tions. Thus, the study’s findings underscore how varying institutional
derscore the intricate dynamics between companies and their diverse contexts across different regions lead to the development of distinct CSR
stakeholder groups in the UAE and globally. The observed CSR practices practices, resonating with the core principles of institutional theory.
resonate well with the principles of stakeholder theory, which posits that
organizations are responsible for addressing the interests and concerns 5.1. Theoretical implications
of various stakeholders, including the community, customers, and em­
ployees, not just shareholders (Fatima and Elbanna, 2023). The UAE’s The variations in CSR activities between the UAE and the rest of the
strong emphasis on philanthropy and stakeholder engagement aligns world have important implications for scholars, practitioners/

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

organizations that are operating in or expanding to the UAE. First, we comparative analysis undertaken in this study, which delineates the CSR
believe that this comparative study has addressed a key gap in knowing practices of companies in the UAE vis-à-vis global companies operating
the differences and priority areas of CSR practices in the UAE compared in the region, serves as a robust foundation for understanding the
to worldwide companies. This study helped us underline that despite the interplay of regulatory mandates, institutional frameworks, and cultural
influence of globalization and technological developments, context, intricacies in shaping CSR initiatives (El-Said et al., 2022; Loosemore
local norms, values, and culture still play a significant role in shaping et al., 2018). Furthermore, the study highlights the pivotal role regional
organizational response towards CSR (Jamali and El Safadi, 2019). institutions and CSR support systems play in fostering the assimilation
Therefore, this is an important contribution of this study in the existent and propagation of global CSR standards, thereby facilitating a nuanced
literature. comprehension of the dynamics influencing CSR adoption (Ahmad et al.,
In alignment with stakeholder theory, a firm’s CSR practices can 2023; Dau et al., 2022; Wrana and Diez, 2018). Moreover, the research
significantly influence its competitive position, not merely through brings to the fore the gradual convergence of CSR activities across
unique resources but by how effectively it responds to the expectations multinational firms, hinting at a potential decline in the influence of
and needs of its stakeholders (Freeman, 1984). In the UAE, firms are domestic institutions in sculpting CSR strategies, a trend that warrants
uniquely positioned to engage with local communities and stakeholders. further exploration and validation in diverse settings (Tschopp and
Cultural nuances and a governmental emphasis on CSR shape this Nastanski, 2014). Additionally, the study offers a deep dive into the
ability. This local engagement reflects a deep understanding of and transformative power of varying boundary conditions, cultural frame­
commitment to the specific interests of regional stakeholders. works, and national identities in modulating global CSR practices to
Conversely, companies may develop distinct CSR strategies in other align with local necessities, thus offering a rich tapestry of insights that
parts of the world in response to external pressures, such as stringent can be extrapolated to understand CSR dynamics in other regions (Lu
regulatory frameworks and evolving consumer demands. These differing et al., 2022). Consequently, these contributions integrate to form a
approaches highlight how firms worldwide adapt their CSR practices to comprehensive lens through which the multifaceted and intricate
align with their stakeholders’ diverse and changing priorities, demon­ landscape of CSR practices can be analyzed and understood across
strating the practical application of stakeholder theory in a global diverse geographical and institutional terrains, paving the way for more
context (Freeman, 1984; McWilliams and Siegel, 2011). globally conscious and locally responsive CSR strategies in the future.
The study highlights the unique business landscape of the UAE,
characterized by family-owned businesses and a heavy reliance on 5.2. Practical implications
specific sectors. This context influences the CSR activities of UAE com­
panies, which are more focused on supporting local communities, pro­ Our study has the following practical implications. First, given the
moting economic development and sustainability, and investing in significant role that government-led initiatives play in promoting CSR
education and training. This reflects a strategic alignment with local activities in the UAE, organizations operating in the country should be
stakeholders’ specific needs and expectations, including community prepared to engage with and potentially partner with government
members, employees, and the government, ensuring that CSR initiatives agencies and programs focused on sustainability and social re­
are both culturally relevant and supportive of regional development sponsibility. This may involve aligning business practices with relevant
goals. regulations and policies, as well as contributing to or participating in
Furthermore, the unique CSR practices of UAE companies, such as government-led sustainability initiatives.
Emiratization, Iftar for the community, and green loans, demonstrate a Second, organizations operating in the UAE need to be aware of and
deep alignment with their stakeholders’ specific cultural and societal sensitive to cultural considerations that may shape CSR practices. For
needs. These practices, rooted in the unique cultural context of the UAE, example, charitable giving and community engagement may be highly
effectively address the expectations of local communities, employees, valued, and companies may be expected to contribute to local charitable
and the government, thus strengthening the companies’ relationships causes or support cultural events. Understanding and respecting local
with these key stakeholders. This alignment enhances the companies’ cultural values is therefore an important consideration for organizations
social legitimacy. It offers a competitive edge in the local market, as seeking to engage in CSR activities in the UAE.
these culturally resonant practices are difficult for foreign competitors to Third, the growing emphasis on innovation in CSR activities in the
replicate, particularly in non-Muslim majority countries. UAE presents an opportunity for organizations to differentiate them­
Under the lens of stakeholder theory, integrating Islamic principles selves and demonstrate leadership in sustainability and social re­
and values into CSR practices in the UAE reflects a strategic alignment sponsibility. Organizations that are able to develop and implement
with the expectations and values of key stakeholders, particularly in a innovative approaches to CSR, such as circular economy models or
region where these principles are deeply ingrained in society (Badar renewable energy technologies, may be well-positioned to attract cus­
et al., 2023). By focusing on social justice, environmental stewardship, tomers, investors, and other stakeholders who value sustainability
and charitable giving, UAE companies are directly addressing their (Jamali et al., 2020).
stakeholders’ concerns and ethical standards, including customers, Fourth, given the unique CSR landscape in the UAE, organizations
employees, and the broader community. This alignment not only bol­ that are operating across multiple regions or countries may benefit from
sters the social legitimacy of these companies but also gives them a conducting comparative analysis to understand the similarities and
competitive edge in markets where stakeholders prioritize and value differences in CSR activities across different contexts. This may help
Islamic principles in business practices. organizations identify best practices, assess the effectiveness of their
Another key implication is that this is possibly among the pioneering own CSR programs, and identify areas for improvement.
studies relying on the content analysis methodology where the authors Finally, companies looking to invest in the UAE should formulate a
have considered the annual CSR reports of the top 25 companies in the culturally attuned CSR strategy, proactively aligning with government-
UAE and the top 25 companies worldwide in terms of their CSR con­ led sustainability initiatives. Embracing the local emphasis on charitable
tributions. Our data collection technique and testing its intercoder actions and community engagement can significantly enhance their
reliability adds to the rigor of our study which is also unique additions to corporate image. To stand out, they should focus on innovative sus­
this study. Most of past studies have relied on quantitative analysis of tainability practices, such as circular economy models and renewable
CSR practices in the UAE. energy technologies. This positions them as market leaders, attracting
The results of this study hold substantial potential for generalization environmentally conscious stakeholders. Moreover, organizations with
across different contexts, thereby enriching the existing body of litera­ a multinational presence should conduct comparative analyses of CSR
ture on Corporate Social Responsibility (CSR). The meticulous practices across regions, which would help understand regional

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D.R. Jamali et al. Journal of Cleaner Production 434 (2024) 140105

nuances, identify best practices, and enhance their global CSR efforts. Declaration of generative AI and AI-assisted technologies in the
Investing in the UAE not only promises regional growth but also pro­ writing process
vides opportunities to enrich global CSR strategies.
During the preparation of this work the author(s) used ChatGPT in
5.3. Limitations and future research order to improve the language and readability. After using this tool/
service, the author(s) reviewed and edited the content as needed and
The following limitations may be kept in mind at the time of inter­ take(s) full responsibility for the content of the publication.
pretation of our study. First, the study only included 25 top companies
from the UAE and 25 top companies from worldwide in terms of their Declaration of competing interest
CSR practices. This may affect the generalizability of our study. Future
studies may consider increasing the sample size to increase its general­ The authors declare that they have no known competing financial
izability. Similarly, the top 25 companies of UAE and worldwide in interests or personal relationships that could have appeared to influence
terms of CSR are from different industries. Although, in the past, the work reported in this paper.
comparative studies on such a diverse group of companies have been
done in the past (Chapple and Moon, 2005; Tang and Li, 2009). How­ Data availability
ever, we believe that due to the variant industry specific challenges and
needs, future studies may select organizations from similar industries The data that has been used is confidential.
such as oil industry in the UAE with the oil industry worldwide, etc.
Another limitation of this study is that we relied on the information References
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