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<p>This study examines the progression of Sustainable Development Goal (SDG) reporting among UAE-listed companies after the implementation of the 2020 mandatory ESG disclosure requirement by the Securities and Commodities Authority (SCA). Using legitimacy theory and computer-aided text analysis (CATA), we examine a longitudinal dataset of 290 reports from 136 firms spanning three years (2020–2022). Our findings reveal a significant compliance paradox in newly regulated emerging markets: despite a notable increase in quantitative disclosure rates, with 15 of the 17 SDGs cited by over 80% of firms, qualitative engagement is still lacking depth. Corporate narratives exhibit “pragmatic legitimation,” as firms emphasize “firm-friendly” economic objectives (SDGs 8, 12, and 13) to meet regulatory requirements and national strategic interests, while consistently sidelining biosphere-related objectives (SDGs 14 and 15), which are maintained at a “reactive” maturity level. Cluster analysis reveals strong thematic connections between climate action and industrial innovation, while also exposing a notable “assurance gap” that separates general rhetoric from meaningful operational change. Emirati firms are transitioning from initial discussions to meaningful actions, yet the emergence of compliance fatigue poses a risk to sustained internalization. The study finds that mandates establish a reporting baseline, but regulators need to adopt sector-specific metrics and independent verification to progress from “organized hypocrisy” to meaningful SDG integration.</p>

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Longitudinal analysis on SDG reporting in a mandatory-setting: a paradox of compliance

  • 期刊论文

  • 发表日期：

    2026年7月30日

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  • María Luisa Pajuelo,
  • Elsayed Hassan Belal,
  • Moataz Elmassri,
  • Diaa S. Metwally,
  • Sherif AbdAlsalam AlMasry

摘要

This study examines the progression of Sustainable Development Goal (SDG) reporting among UAE-listed companies after the implementation of the 2020 mandatory ESG disclosure requirement by the Securities and Commodities Authority (SCA). Using legitimacy theory and computer-aided text analysis (CATA), we examine a longitudinal dataset of 290 reports from 136 firms spanning three years (2020–2022). Our findings reveal a significant compliance paradox in newly regulated emerging markets: despite a notable increase in quantitative disclosure rates, with 15 of the 17 SDGs cited by over 80% of firms, qualitative engagement is still lacking depth. Corporate narratives exhibit “pragmatic legitimation,” as firms emphasize “firm-friendly” economic objectives (SDGs 8, 12, and 13) to meet regulatory requirements and national strategic interests, while consistently sidelining biosphere-related objectives (SDGs 14 and 15), which are maintained at a “reactive” maturity level. Cluster analysis reveals strong thematic connections between climate action and industrial innovation, while also exposing a notable “assurance gap” that separates general rhetoric from meaningful operational change. Emirati firms are transitioning from initial discussions to meaningful actions, yet the emergence of compliance fatigue poses a risk to sustained internalization. The study finds that mandates establish a reporting baseline, but regulators need to adopt sector-specific metrics and independent verification to progress from “organized hypocrisy” to meaningful SDG integration.