From Symbols to Substance: Exploring SDG-Washing in UAE Sustainability Reports

Abstract

Sustainability reporting has emerged as a critical mechanism through which governments, corporations, and institutions demonstrate accountability and transparency in their pursuit of the United Nations Sustainable Development Goals (SDGs). In the United Arab Emirates (UAE), where economic diversification, environmental stewardship, and social well-being are central to national development agendas such as Vision 2030 and Vision 2050, sustainability reporting has gained prominence. However, the implementation and standardization of such reporting practices face several challenges, including regulatory inconsistencies, cultural and institutional barriers, lack of standardized frameworks, and limited stakeholder engagement. The findings indicate that while the UAE has made considerable progress in promoting sustainability through government initiatives and corporate responsibility programs, significant gaps remain in terms of consistency, integration of SDGs into business strategies, and effective disclosure of environmental and social impacts. Addressing these gaps requires the development of a coherent national framework, greater institutional support, and capacity-building initiatives that can bridge the divide between international expectations and local realities.