Cabinet Resolution No. (79) of 2022 Concerning the Controls for Motivating Commercial Companies to Exercise Their Corporate Social Responsibility (economy and business law)

Article (1)  
Definitions  
For the purpose of the present Resolution , the following words and expressions shall have 
the meaning assigned thereto as stated herein below unless the context requires otherwise:  
State  : The United Arab Emirates . 
Ministry  : The Ministry of Economy . 
Minister  : The Minister of Economy .  
Fund  : CSR UAE Fund established under Cabinet Resolution No. (2) of 
2018 . 
Decree -Law  : Federal Decree -Law No. (32) of 2021 Concerning Commercial 
Companies . Cabinet Resolution of 20 22 Concerning the Controls for Motivating Commercial Companies to Exercise their 
Corporate Social Responsibility  2 
 The Company  : The commercial company subject to the provisions of the Decree -
Law and a branch of a foreign company established outside the 
State while practicing its activity inside the State .  
Special 
Resolution  : The resolution issued by the shareholders or owners of  shares at the 
Annual Meeting of the General Assembly or the Owners or 
Shareholders in accordance with the different forms of the 
Company as identified in the Decree -Law . 
Social 
Responsibility  : The voluntary contribution to the social development through 
providing cash or in -kind contributions for the implementation of 
development projects and programs in the State  
Competent 
Authority  : The local authority in charge of corporate affairs within the relevant 
emirate

Article (2)  
Applicability  
The present Resolution  shall apply to companies with regard  to contribution to social 
responsibility.

Article (3)  
Objectives of the Resolution  
The present Resolution  aims at setting the controls required to motivate companies to 
assume their social responsibility and the stages of application  thereof .

Article (4)  
Controls for Contribution to Corporate Social Responsibility  
With regard to social  contributions, whether cash or in kind, the following controls shall be 
followed:  
1. The corporate social  contribu tion shall be voluntary and shall aim  at fulfilling  corporate 
giving and contribution  to social development . 
2. Providing  the aforementioned contributions through programs and projects approved 
by the Fund or other licensed entities  in the State or through any other forms of social 
responsibility co ntributions , in any form, whether by contributing to the development of Cabinet Resolution of 20 22 Concerning the Controls for Motivating Commercial Companies to Exercise their 
Corporate Social Responsibility  3 
 society in the economic, social and environmental fields, promoting the spirit of 
innovation and scientific research to solve problems or meet challenges facing the 
society , establishing a culture of social responsibility and providing opportunities to 
develop humanitarian and  social campaigns  and initiatives  and  volunteer programs or 
any other social responsibility  practices . 
3. The lapse of at lea st one fiscal year  from the date of incorporation of the company.   
4. Issuance of a special resolution  by the company regarding the contribution to social 
responsibility and determination of  the contrib ution percentage therein . 
5. The contribution to social responsibility shall be granted from the profits realized by the 
company at the end of each fiscal year  of the company and  may be granted  from the 
profits of the preceding fiscal years  which have not been distributed . 
6. The contribution to social responsibility may be disclosed after the end of the fiscal year . 
7. Inclusion of  the auditor’s report and the company’s annual financial statements 
regarding the entity or entities that benefit from its contribution to social responsibility . 
8. Subject to the provisions of clauses  (3) to (7) of this article, if the company is a branch of  
a foreign company, the special resolution shall be issued by the foreign company or the 
authorized person, as the case may be, as specified in the company’s articles of 
association  in this regard.

Article (5)  
Role of Federal and Local Government Agencies Regarding Incentives to be 
Granted to Companies Contributing to  Social Responsibility  
Subject to the provisions hereof , federal,  and local government agencies, including the 
competent authority and other  authorities , may exercise their powers by granting incentives 
to companies contributing to social responsibility.

Article (6)  
Social Responsibility Resolutions  Shall Remain in Force  
The company shall continue to fulfill its obligations in accordance with the Cabinet 
resolutions regarding its corporate social responsibility, including Cabinet  Resolution No. (2) 
of 2018 regarding Corporate Social Responsibility.  
 Cabinet Resolution of 20 22 Concerning the Controls for Motivating Commercial Companies to Exercise their 
Corporate Social Responsibility  4

Article (7)  
Publication and Enforcement  
The present Resolution  shall be pu blished in the Official Gazette  and enter  into force  from 
the day following the date of its publication . 
 
 
 
 
 
Mohammed bin Rashid Al Maktoum  
Prime Minister  
 
Issued by Us  
On: 18 Muharram  1444 AH 
Corresponding to: 16 August  2022 AD