Identifying and Navigating Barriers to ESG Strategy Implementation

Perspectives of Corporate Senior Leaders in a Mena Context

Dados Bibliográficos

ID19235331
AutoresAndrew MacKenzie (0000-0003-2391-4860, Department of Marketing, Branding & Tourism Middlesex University Dubai, Business School Dubail UAE, autor correspondente), Matthew Brown (0000-0002-0937-9139, Middlesex University Dubai)
Ano2026
Data de publicação2026-06-03
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoSustainable Development (JOURNAL)
Identificadores do periódicoISSN: 0968-0802 • E-ISSN: 1099-1719
EditoraWiley (PUBLISHER • GB)
DOI10.1002/sd.71258
OpenAlexW7163403184
IdiomaEN
Referências citadas86

Effective ESG implementation remains a critical yet persistently underachieved organisational priority, particularly in emerging markets where reporting standards, leadership capabilities, and regulatory environments remain inconsistent. This paper aims to develop an interpretive framework that senior leaders in large organisations can apply with contextual nuance to navigate ESG implementation, measure performance, and improve organisational outcomes. Drawing on semi‐structured interviews with 12 senior sustainability leaders across multiple industries in the UAE, against a backdrop of growing investor demand, expanding ESG assets and ambitious regional sustainability targets, the study employs thematic analysis to examine the barriers and complexities shaping ESG adoption across the MENA region. The findings reveal two overarching motifs: barriers, encompassing strategic ambiguity, internal communication, frameworks, reporting and regulation; and compounding complexities, including limited ESG knowledge and expertise, unwillingness or inability to identify problems, unsuitable organisational infrastructure and inconsistent government policy. Together, these factors not only hinder effective ESG adoption but generate broader organisational uncertainty around ESG's measurement, relevance, and long‐term strategic value. The paper contributes a conceptual framework demonstrating that embedded, well‐governed ESG integration, supported by clearer standards, aligned infrastructure, and enabling policy environments, can meaningfully enhance operational efficiency, transparency and organisational performance

Conceptual framework · Corporate sustainability · Senior management · Sustainability · Sustainability reporting · Thematic analysis · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Sustainable Building Design and Assessment