Investigating the role of the state in regulating corporate social responsibility: Evidence from the Gulf Cooperation Council countries

Abstract

AbstractThe purpose of this research is to provide an overview of state governance for corporate social responsibility (CSR) in the countries of the Gulf Cooperation Council (GCC). A systemic literature review method is employed to collect 88 relevant publications, and a qualitative coding method is used to identify 98 governance instruments from those publications. These are grouped into 13 themes and then examined within three conceptual models. The findings reveal that most of the instruments are geared towards ethical expectations, internal and external social responsibility, raising awareness, and socio‐economic development. The findings are then explored within four theories. The results suggest that CSR governance in the GCC is at a moderate to high level of bureaucratization; reflects Islamic identity, national development targets, and business accountability; is between the stages of habitualization and objectification; and relies mostly on normative pressures. Recommendations for policymakers and company managers are then presented based on these findings.