The perceived value of measuring the impact of CSR performance on CSR investment: evidence from the UAE

Abstract This study examines drivers of Corporate Social Responsibility (CSR) measurement and investment in CSR. Specifically, the study examines the links between the underlying motives for measuring CSR performance, namely to comply with regulation, to provide management support, and improve stakeholders’ satisfaction, and the impact thereof on CSR investments. The analysis of survey data of 307 companies based in Dubai identified five clusters of CSR measurements. The results show that while CSR measurement is a significant driver of CSR investments, there are varied associations between the three main drivers of CSR measurement and investment in CSR practices. Theoretical and practical implications of the study, are discussed.