Corporate Social Responsibility Reporting and Sustainable Development Goals: Challenges and Opportunities in The Uae Context

Abstract

The article investigates how CSR reporting may assist the United Nations' Sustainable Development Goals in the UAE context, looking at the challenges and opportunities of incorporating SDG practices into business-level CSR systems in the UAE. The research accentuates the utility of CSR in facilitating SDG 8-economic growth that is sustained, inclusive, and sustainable; productive employment; and decent work for all. Through a review of literature (Elrazaz et al., 2024; Singh & Besieger, 2023), the paper suggests gaps in regulation, absence of unified reporting frameworks, and weak stakeholder engagement as critical hindrances to CSR reporting. Emphasis is placed also on the opportunities CSR has for sustained economic growth and aligning business strategies to global sustainability goals, with the UAE being a case study for a fast-changing economy. Recommendations for the enhancement of CSR reporting in favor of the SDGs focus on issues relevant to the legal, economic, and social parameters of the UAE (Kolsi et al., 2024; Antwi-Boateng & Al Harasi, 2025). Therewith, the paper brings attention to the ongoing discussion on sustainable business practices in the Middle East through its emphasis on the intersection between CSR and SDG implementation.