**8. Discussion and conclusion**

The above analysis provides a broad scope understanding of the nuanced peculiar national contexts in the GCC and the relevant CSR expressions prevalent in light of the diffusion of western assumptive logics of CSR through globalization. In terms of State-CSR logics, supportive logics are expressed in the GCC countries; Saudi Arabia passed the 2006 Saudi corporate governance code that had an indirect positive impact on CSR disclosure by companies in addition to institutional attempts through SARCI that have collaborated with stakeholders from multiple sectors to promote CSR. The UAE government has initiated and funded various community outreach projects, in addition to institutional CSR initiatives to promote and audit CSR practices. Similarly, the Qatari government has funded several initiatives for CSR promotion and awareness as well as social welfare projects. On the other hand, Omani government CSR initiatives are still shy; apart from setting a socio-economic governmental plan that requires tri-sector collaboration, more emphasis on structured CSR regulations would help its promotion. The state of Kuwait does not provide any type of support for CSR in the country. Indeed, structural obstacles hinder its application, such as a feeble legal system, poor human and worker rights, lack of accountability and nepotism.

**7.2. Qatar**

138 Globalization

and through charity or philanthropy [25].

*broader Islamic view on business operations.*

**8. Discussion and conclusion**

**7.3. Kuwait and UAE**

Due to the Qatari corporate ownership structures that are mainly dominated by the government or a number of families, corporations do not have incentives to disclose socially responsible information. These powerful and wealthy Qatari families can directly request information from management, and therefore companies do not tend to voluntarily disclose information about their corporate citizenship and social responsibility, as civil society pressure groups do not exist [25]. On the other hand, religious pressure groups exist and therefore companies tend to meet their requests through improving the living standards of employees

Although it is highly international, Qatar still preserves Islamic and in-group values that are evident through its relationship with expatriates. It has been criticized by international organizations due to concerns about human and labor rights; the nationalities of expatriates determine their social status and treatment within the Qatari society [23]. This is in fact prevalent throughout GCC countries in general, and needs to be addressed through CSR programs

Similar to Qatar, ownership in Kuwait is concentrated with either families or governments, and corporations have a lack of proper disclosure of information [28]. Ownership structures create agency issues for corporations in Kuwait, where the process of appointing board mem-

The cultural attitudes and familial ties in UAE follow a collectivist philosophy that views social welfare and relationships in a philanthropic fashion [36]. Although governmental efforts to promote global standards of CSR are highly prevalent in UAE, CSR is still viewed in

*Most of the companies in the GCC are family owned and they view CSR in a philanthropic manner. Yet, some family owned businesses tend to go beyond what is required by law (Zakat tax), and apply a* 

The above analysis provides a broad scope understanding of the nuanced peculiar national contexts in the GCC and the relevant CSR expressions prevalent in light of the diffusion of western assumptive logics of CSR through globalization. In terms of State-CSR logics, supportive logics are expressed in the GCC countries; Saudi Arabia passed the 2006 Saudi corporate governance code that had an indirect positive impact on CSR disclosure by companies in addition to institutional attempts through SARCI that have collaborated with stakeholders from multiple sectors to promote CSR. The UAE government has initiated and funded various community outreach projects, in addition to institutional CSR initiatives to promote and audit CSR practices. Similarly, the Qatari government has funded several initiatives for CSR

bers and audit committees is prejudiced by large shareholders and nepotism [28].

a philanthropic manner and at times merely as a religious requirement [36].

targeted at nationals and minority groups to enhance social cohesion.

In terms of Religion-CSR logics, the Islamic tradition of *Zakat* is salient across all GCC countries and has transformed to an institutional annual philanthropy tax. In Saudi Arabia, this tax is legally mandated and collected by the government every year. This is not the case in other GCC countries. In some cases, corporations tend to go beyond this tradition, and incorporate a broader view of Islamic social responsibility in their business operations, as seen in UAE and Oman. Moreover, religious pressure groups exist and enhance CSR disclosure of companies in pursuit of higher investments, as evident in Qatar. However, these practices are usually fragmented and unorganized; although they have set a fertile ground for CSR development as companies view social responsibilities as significant religious obligations, a structured and strategic approach that builds on these religion-CSR logics would enhance their application and effectiveness in contributing to local sustainable development.

In terms of market-CSR logic interface, western market values have proliferated in Saudi Arabia, UAE and Qatar and have manifested in economic and business priorities through CSR practices in these countries. Moreover, a negative market-CSR logic prevails where the market dynamic has created opportunistic attitudes causing negative externalities on society and the environment; this is evident in UAE markets where some corporations' monopoly positions lead to negative CSR expressions. Similar obstacles exist in the Kuwaiti market that is dominated by major shareholders; this has led to low accountability and responsibility standards. In Saudi Arabia however, an economic and market oriented CSR approach has transformed into a political rationale and priority in light of the emergence of the Arab Spring.

Corporation-CSR logics prevail in GCC countries under two main paradigms, either prioritizing economic profits or integrating local developmental challenges. The former is evident in Saudi Arabia where large companies with higher financial liquidity tend to invest more in CSR practices, in UAE where companies pursue long-term success, and in Qatar where corporate image and financial gains are prioritized. On the other hand, developmental corporation-CSR logics exist in some companies in Saudi Arabia, the UAE, and in the oil and gas sector in Oman.

Lastly, three family-CSR logics have been detected in the GCC literature. Companies follow the traditional familial values of helping family members and in-groups that is salient in the region; For instance, the UAE family-owned companies exhibit the collectivist social politics, and this has led to the 'CSR as philanthropy' understanding. Another Family-CSR logic is through the impact of familial values on business practices where the managers practice CSR in accordance with their personal beliefs; in Saudi Arabia, there is a positive association between higher CSR disclosure and family ownership where family owned companies tend to apply a broad view of Islamic values for social responsibility in their business operations, going beyond the annual *Zakat* tax. A third and negative family-CSR logic is salient in Qatar and Kuwait where family ownership has led to cases of low incentives for CSR practices and disclosure (Qatar) and to prejudices and nepotism (Kuwait).

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Generally, it is clear that in each of the GCC countries, we see an amalgam of global, mainly western, logics relating to CSR, and local logics tied to indigenous institutions. Western CSR logics rarely stay intact, and are often adapted in local contexts as they interact with local institutional logics. Therefore, we detect nuances in the understanding and applications of CSR across contexts, even when these countries are located in close proximity to each other as is the case for the GCC. This comes across clearly through our contribution and we need more research along these lines to contribute to the global comparative CSR agenda as we enrich our understanding of the diversity of CSR and its manifold applications across developed and developing contexts. Future research can be done on the possibility of including independent members on the Board of Directors in family-owned businesses in order to overcome the obstacle of negative CSR-family logics. CSR in the GCC countries should encompass a broader view than just philanthropic programs and Islamic views. Future research can also tackle the issue of shifting CSR views from economic activities to a political priority initiated by the government, and also practiced by businesses as mandatory through laws that enforce CSR practices and legal regulations for accountability.
