Corporate social responsibility in the United Arab Emirates and globally: A cross-national comparison

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 UAE market too, using lists sourced from Forbes Magazine. Utilizing the Stakeholder theory, the focus is to understand any potential differences in the CSR practices between these two groups. To achieve this, the study downloads and analyzes annual CSR reports from the websites of these 50 companies, employing content analysis methodology. The analysis was facilitated by two researchers who identified common themes and areas of focus. All the themes were classified into three central factors using SPSS software: Environment, Social, and 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.