Sustainability Reporting Practices in UAE Business Firms, the Society, and Stakeholders' Insights
Authors: Eltoum Abubaker Mousa , Yatiban Aminurraasyid , Omar Rusdi 
Published: October 2023

Organizations are complex entities that operate with a set of internal regulations, instructions, procedures, and achievements that contribute to the successful execution of their goals and objectives. However, these accomplishments may not be widely known, even among most employees, since the effectiveness of organizations is largely dependent on the level of culture and engagement within the organization. In addition to internal operations, organizations must also consider their external relationships with partners and the wider community, which can lead to mutually beneficial outcomes and increased success for the organization. Overall, the success of an organization is multifaceted and relies on a variety of internal and external factors. Effective internal operations, a strong culture and high levels of engagement, and positive external relationships all contribute to the success of an organization.
When discussing the social responsibility of an organization and its contribution to sustainable development in society, it refers to all actions taken by the organization to demonstrate its concern for society and the environment. This includes taking full responsibility for the impact of its activities and taking steps to mitigate them (Yoon, Giirhan-Canli & Schwar, 2006). However, due to their internal nature, these events and activities may sometimes be ambiguous, and the extent of the organization's role in terms of its capabilities, outcomes, and achievements may not be well-understood.
Therefore, disclosing the reality and extent of an organization's impact on society, as well as how it addresses negative consequences while enhancing positive outcomes, is crucial. The significance of disclosure lies in the fact that it requires organizations to inform their partners, particularly the community, about the true extent of the impact of their activities and operations on society. This includes addressing any negative effects while enhancing the positive ones through annual reports, whether general or specific ones focused solely on corporate social responsibility and sustainability.
In this paper and within the UAE society, we are working on measuring the experience of disclosure and issuing reports for organizations and the roles they play, and the extent to which they achieve these goals. This is done quantitatively by surveying the community's opinion using a general questionnaire, which we measure through awareness and practices.
The study included 125 participants from the community, and 70% of them did not review any sustainability report issued by any organization in the country. Out of the participants, 80% knew about sustainability reporting, and over 54% belonged to organizations that had not yet released any sustainability reports.
In order to achieve more efforts in the field of sustainable development, it is necessary to raise awareness among members of society about what the organizations they are working for do. Positive performance by organizations within their respective fields of work, particularly within the business sector, can have a significant impact on their market standing.