Bridging the Gap: Sustainability Reporting Challenges in Achieving the SDGs in the UAE

Abstract

As the United Arab Emirates (UAE) accelerates its pursuit of the United Nations Sustainable Development Goals (SDGs), sustainability reporting has emerged as a key instrument for tracking progress, promoting transparency, and driving responsible corporate behavior. However, despite notable advancements in policy and infrastructure, substantial gaps persist in the quality, consistency, and comparability of sustainability disclosures across sectors. This study investigates the challenges faced by UAE organizations in aligning their sustainability reporting practices with SDG targets. Key obstacles include fragmented regulatory guidance, lack of standardized metrics, data reliability issues, and limited stakeholder engagement. The paper emphasizes the need for a unified reporting framework, enhanced institutional capacity, and greater integration of sustainability into core business strategies to ensure that reporting truly supports sustainable development outcomes.