Environmental, social, and governance considerations have moved from the periphery of corporate strategy to its very center. For organizations operating in the United Arab Emirates, this shift is not merely a global trend but a local imperative shaped by national visions, regulatory developments, and evolving stakeholder expectations. The UAE's commitment to sustainability, as articulated in the UAE Net Zero 2050 strategy and the Year of Sustainability initiatives, has created a clear mandate for businesses to integrate ESG principles into their core operations.