Investment Strategies and Corporate Transparency: Examining Sustainable Circular Economy Practices in Qatar’s Energy Industry

Aisha Ali AlHajri and Ahmet Aysan
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Aisha Ali AlHajri: Hamad bin Khalifa University, College of Islamic Studies

Chapter Chapter 5 in Global Investment Decisions in the Circular Economy, 2025, pp 59-72 from Springer

Abstract: Abstract This study examines investment strategies and corporate transparency in Qatar’s energy sector, focusing on the application of the Global Reporting Initiative (GRI), Task Force on Climate-related Financial Disclosures (TCFD), and Sustainability Accounting Standards Board (SASB) frameworks. Using a systematic literature review, 25 high-quality studies were selected from an initial pool of 1245 articles. Guided by the triple bottom line (TBL) theory, the research evaluates how financial, social, and environmental dimensions are integrated into sustainability reporting. Findings reveal that while these global environmental, social, and governance (ESG) frameworks offer essential guidance, the lack of a universal standard and limited regulatory support reduce their overall impact. The study emphasizes the importance of tailoring sustainability frameworks to Qatar’s unique environmental and economic context to enhance transparency and stakeholder trust. Aligning these practices with Qatar’s National Vision 2030, the research highlights how global standards can support responsible resource management, improve ESG reporting, and contribute to the development of a circular economy.

Keywords: Sustainability framework; Corporate transparency; Circular economy; Global Reporting Initiative; Qatar’s energy industry (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:spr:conchp:978-3-031-86236-6_5

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DOI: 10.1007/978-3-031-86236-6_5

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