摘要：In Saudi Arabia, as in the international arena, corporate social responsibility (CSR) is a trending phenomenon that has been transforming and influencing government policies, business strategic management, and societal relationships. This study aims to identify the non-financial benefits of CSR and the general CSR approach in Saudi Arabia. A survey was conducted among randomly selected Saudi companies from the manufacturing and service sectors. Descriptive statistics on company profiles, CSR approaches, and CSR benefits were analyzed. The findings demonstrated that the most prevalent CSR approach is to minimize the negative impacts and maximize the positive impacts of the business, considering the social, environmental, and economic aspects. The non-financial benefits from CSR activities include attracting and retaining employees, improving brand reputation, and enhancing innovation. The main limitations of this study involve the relatively small sample size and the lack of longitudinal data to analyze the effects of the variables over time. The study findings not only provide deeper insights into CSR approaches and non-financial benefits but could also encourage firms’ managers and stakeholders to improve CSR activities to better achieve non-financial benefits and improve competitive advantage.
