**6.3. Qatar**

Despite the high international market integration in Qatar, corporations fall short on CSR practices as the main themes of CSR reporting are related to human resources and product development; the disclosure is mostly in a narrative format through the chairman's report which indicates that companies through CSR pursue higher profits and a corporate image and reputation as responsible corporate citizens rather than contributing to the enhancement of local sustainable development [22]. The highest amount of reporting is recorded in large companies [25, 35]; as they have higher financial resources to be able to apply CSR strategies, in addition to being more visible to the public eye and so need to maintain a responsible corporate image for long-term success [25]. Large companies are also more likely to secure funds from banks and other financial funding institutions and therefore they tend to disclose detailed information to convince investors [25].

The local development context in Qatar is characterized with many challenges such as inapt human and worker rights and transparency and accountability. These areas are not covered by CSR programs of corporations; rather their focus is mainly on health, education, environment, and sponsoring of sport events [26]. Corporations in Qatar ought to develop their professional skills in dealing with CSR by hiring specialized professionals in separate CSR departments for greater integration of local development context of ineffective labor and human rights, working environment, and governance issues [26].
