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Masdar Sustainable Company and the Global Reporting Initiative Standards 2016: A Case Study from the United Arab Emirates

In: Contemporary Research in Accounting and Finance

Author

Listed:
  • Mohamed Chakib Kolsi

    (Liwa College of Technology
    University of Sfax)

  • Ahmad Al-Hiyari

    (Liwa College of Technology)

Abstract

Corporate Social Responsibility in the UAE is becoming one of the important strategic goals of the country for many decades. Masdar Company is a leading sustainable city in the Middle East region. In this paper, we highlight the importance of CSR and sustainability issues for this company. Then, we compare CSR practices reported by Masdar Co. with regards to the Global Reporting Standards GRI standards 2016 as a benchmark. Our results show that Masdar Co. complies with most of the GRI Standards for the full period 2014–2019. Specifically, Masdar Co. was successful to a greater extent with GRI 2016 standards compliance in general disclosures GRI 100, economic disclosures GRI 200, environmental disclosures GRI 300, and social disclosures GRI 400. Moreover, there is an enhancement in the CSR disclosure quality after the year 2016. Future research should compare the ESG disclosure practices of the UAE-listed companies after the adoption of Abu Dhabi Stock Exchange (ADX) ESG disclosure guidance 2019.

Suggested Citation

  • Mohamed Chakib Kolsi & Ahmad Al-Hiyari, 2022. "Masdar Sustainable Company and the Global Reporting Initiative Standards 2016: A Case Study from the United Arab Emirates," Springer Books, in: Abdelghani Echchabi & Rihab Grassa & Welcome Sibanda (ed.), Contemporary Research in Accounting and Finance, pages 177-194, Springer.
    • Handle: RePEc:spr:sprchp:978-981-16-8267-4_7
    DOI: 10.1007/978-981-16-8267-4_7
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