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The objective of this study is to examine CSR practices in the Maldives.

The perceptions of business and non-business stakeholders were analysed in order to identify CSR practices that are idiosyncratic to the Maldives and to reflect on the relevance of current mainstream CSR agenda for the Maldives. Surveys and in-depth interviews were used to draw the perceptions of a sample of 52 businesses and 36 non-business stakeholders. The study adopts an interpretive methodology to analyse the perceptions and to reflect on extant CSR theories.

The paper suggests mediocre CSR practices of businesses and lukewarm responses from non-business stakeholders in the Maldives. There is a difference between what businesses consider ought to be CSR practices (the normative) and their actual CSR practices. Businesses prefer to keep their CSR practices discreet as publicity may cause increasing demands from local communities for financial and other assistance. CSR practices in the Maldives are also influenced by the local Islamic culture. The meaning of CSR prevalent in the context of more advanced western economies may prove to be superfluous in the context of the Maldives, a small and developing Islamic country struggling to meet the basic needs of its people.

This study represents the first research on CSR activities in the Maldives. It contributes to existing literature by challenging the relevance of mainstream CSR practices to a developing economy.