The new CFO agenda: transformation, trust and talent in the UAE
THOUGHT LEADERSHIPGrant Thornton UAE’s flagship CFO report reveals how finance leaders are navigating technology, liquidity, risk, ESG and talent in a fast‑changing environment.
The sustainability scene
Sustainability isn’t slowing down. It’s speeding up.
In a year marked by political pushback and regulatory rollbacks globally, many expected businesses to retreat from sustainability. But our International Business Report (IBR) data tells a different story for the UAE.
Sustainability is embedded at the core of UAE mid-market businesses — they see it as a path to growth, not a compliance burden. Our latest report explores how the mid-market is driving a more sustainable planet through continued investment and a clear strategic drive to make a change.
44%
Investment
of UAE mid-market firms plan to increase their sustainability investment in 2025
51%
Profitability
believe sustainability will increase long-term profitability
47%
Commitment
remain committed to sustainability and don’t intend to alter plans
Agility in the United Arab Emirates (UAE) mid-market isn’t just a function of size — it’s amplified by the nature of doing business here. The UAE offers a streamlined regulatory landscape, forward-thinking infrastructure, and a culture of innovation that enables firms to evolve quickly and confidently.
This environment empowers mid-sized businesses to experiment, adapt, and lead on sustainability without being bogged down by bureaucracy. It’s a place where bold ideas can be tested and scaled, making the UAE an ideal launchpad for environmental, social, and governance (ESG) driven growth.
Samer Hijazi
Partner, Audit, Grant Thornton UAE
The introduction of new federal UAE sustainability regulations has created a unique landscape for mid-market firms. These regulations, while imposing certain requirements, also provide an excellent opportunity for businesses to enhance their sustainability practices. By complying with these regulations, firms can focus on creating high-quality, business-relevant reports that not only meet regulatory standards but also support their growth and expansion into new territories.
Kabir Dhawan
Partner, Advisory, Grant Thornton UAE
Building for the future
Sustainability is no longer simply a box-ticking exercise for UAE firms — it’s a business imperative.
Our data shows that UAE businesses are using sustainability to drive efficiency, open markets internationally and build real business resilience. By investing responsibly — and with a purpose — the mid-market is demonstrating how to create a sustainable global economy that’s not only good for business now, but fit for the future.
Read on to discover the path the mid-market is taking to reframe the sustainability story, both in the UAE and on the global stage.
1.
Sustainability: The path to growth
In a year defined by economic uncertainty and political pushback, mid-market firms are defying expectations. Our report explores how sustainability has become a strategic lever for growth, helping businesses outperform competitors and build long-term value.
2.
Keeping a cool head in a heated world
With shifting regulations and rising scepticism, many expected sustainability reporting to stall. Instead, mid-market firms are doubling down. We reveal how reporting is evolving into a tool for resilience, purpose and performance.
3.
A regulatory reset creates opportunities
Regulatory reform isn’t slowing the mid-market — it’s unlocking new possibilities. Our IBR data shows how businesses are using relaxed regulatory mandates to align sustainability with strategy, expand globally and take ownership of their journey.
4.
Where next for mid-market sustainability?
Sustainability isn’t without its challenges. But mid-market firms are reframing barriers as strategic questions — and finding answers. We explore how businesses are navigating cost, complexity and uncertainty to build lasting advantage.
Ready to scale sustainability?
Download the full UAE report now to see how mid-market firms are building momentum and shaping the future of sustainable business.
Learn more about our sustainability insights
View more
Navigating tariffs: Maintaining mid-market resilience amid ongoing uncertainty
INTERNATIONAL BUSINESS REPORTIn a new Grant Thornton series on trending international insights, we examine the wider impact of tariffs on the mid-market, where a dip in market confidence at the start of 2025 was just the start of more to come. The global economy may suffer further as trade tensions and uncertainty persist, but if there’s a silver lining, its likely to be found in the mid-market – the most resilient and opportunistic segment of the business landscape.
Trade in transition: Opportunity in a ‘wait and see’ world
INTERNATIONAL BUSINESS REPORTIn the next edition of Grant Thornton’s series on trending international insights, we examine how a shifting economic landscape can offer the mid-market an opportunity to grow while their larger counterparts opt to ‘wait and see.’ Our report highlights key trends such as digital trade, supply chain resilience, shifting trade agreements, and the impact of geopolitical uncertainty on international commerce.
