**6.1. Saudi Arabia**

Companies in Saudi Arabia with CSR practices usually consider local development priorities in strategizing their CSR goals. However, due to the cultural context in the country, businesses and citizens view social responsibility and development as the primary goals of the state structure [18]. The fact that businesses in Saudi Arabia view CSR as voluntary stands in the way of the governmental plans to make CSR strategies the norm of doing business. Saudi Arabian corporations also showed a high correlation between improved CSR disclosure and board independence and firm size [13, 34], signifying that companies with higher financial liquidity and independent audits, are more willing to invest in a CSR strategy and disclosure. However, small and medium sized enterprises face structural challenges in integrating CSR into their business operations; such companies do not create high employment nor do they follow strategic developmental approach to CSR, rather they merely stick to paying the annually ensued Zakat tax [14].
