National In-Country Value Certification and corporate sustainability
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Mukhlesa Rabboua, Rania Diab, Latifa Alzayani, Walaa Wahid ElKelish 
, Amal Al-Ali, Adil Al Mulla
This work is licensed under a Creative Commons Attribution 4.0 International License.
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This paper investigates the relationship between National In-Country Value Certification (ICV) and corporate sustainability in the United Arab Emirates (UAE). Quantitative data was collected using a survey instrument distributed to accountants. The findings show a neutral relationship between tax avoidance and corporate sustainability. Respondents perceive a significant relationship between ICV and corporate sustainability. Company characteristics, including company legal ownership and type, determine the relationship between ICV and sustainability. The ICV represents an innovative tool to boost local economic development and growth. This paper provides valuable guidance for managers, accountants, regulators, and policymakers to improve sustainability policies.
Keywords: National In Country Value Certification, Sustainability, Emerging Markets
JEL Classification: M40, M41, M48
Received: 06.11.2024
Accepted: 14.11.2024
How to cite: Rabboua, M., Diab, R., Alzayani, L., Elkelish, W. W., Al-Ali, A., & Al Mulla, A. (2025). National In-Country Value Certification and corporate sustainability. In M. Pazarskis, A. Kostyuk, V. Santolamazza, & P. Capuano (Eds.), Corporate governance: Scholarly research and practice (pp. 61–66). Virtus Interpress. https://doi.org/10.22495/cgsrapp11
