**4.3. Qatar**

Qatar also has salient Religion-CSR Logics as it is an Islamic country with high social, cultural, and religious expectations of firms participating in philanthropy; this ultimately influenced the introduction of CSR in the professional realm and encouraged company participation to meet their social responsibility expectations [23]. Community involvement of businesses in Qatar has always been prevalent through donations such as to orphanages, elderly homes, and particularly sports [29]. Religious groups in Qatar also act as pressure groups on companies to get involved in the annual *Zakat* tradition [24, 25]. These groups account to a significant portion of investors in the country and may choose to invest in companies that show interest in social development and participate with annual philanthropy [24]. Islamic values need to be present and emphasized by companies in Qatar to maintain legitimacy and survival; through enhanced communication with local groups and communities, and transparent disclosure of socially responsible behavior [25].

#### **4.4. Bahrain and Oman**

Bahrain is a small GCC country and has a dearth of research on CSR practices by corporations. However, one study focused on social responsibility reporting of Islamic financial institutions based in Bahrain. The results show a thorough understanding of CSR as the banks are required by law to produce an annual report, the Shari'a Supervisory board report, to assert their commitment to Islamic teachings [30]. There is evidence of voluntary philanthropic practices in Islamic financial institutions which signifies a commitment to social welfare issues in the country [31].

Similar to other countries in GCC, Oman is a Muslim nation characterized with philanthropic practices to low income groups, which has contributed to the assimilation of CSR concepts [27]. There is evidence of a merger in Oman of traditional philanthropic traditions with strategic CSR practices integrating economic, social and environmental challenges [27].

*Islamic religion in the GCC countries views social responsibility as an obligation to business activity mainly through the Zakat tax. However, the Zakat tax was practiced way before the CSR concept came to light and is considered as only one of the secondary pillars of CSR practices which is philanthropic. Social responsibility is present in the GCC in Islamic financial institutions as well.*
