Analysing the state of sector-specific CSR reporting: evidence From Pakistan

Research output: Chapter in Book/Report/Conference proceedingChapterpeer-review


This paper aims to deepen understanding of trends in corporate social responsibility reporting (CSRR) practices in Pakistan since the introduction of voluntary reporting guidelines in 2009 by the Securities and Exchange Commission Pakistan (SECP) and their updating in 2013. Quantitative content analysis was applied to CSRR for the Chemicals, Oil and Gas, Banking, Cement and Manufacturing industries in Pakistan. The results were benchmarked to the guidelines issued on social and environmental aspects by the SECP. It was found that the reports issued by the highly polluting industries such as oil and gas, cement, and chemical industries reported significantly higher levels of information than the other sectors. The results indicate the appropriateness of industry-specific reporting and suggest, in line with local guidelines, that further standardisation is required to level the playing field of CSRR in Pakistan.
Original languageEnglish
Title of host publicationGlobal Challenges and Strategic Disruptors in Asian Businesses and Economies
EditorsPatricia Ordóñez de Pablos, Miltiadis D. Lytras
Place of PublicationHershey, PA
PublisherIdea Group Inc
Number of pages28
ISBN (Electronic)9781799847885
ISBN (Print)9781799847878, 179984787X, 9781799858317
Publication statusPublished - 29 Jul 2020


  • corporate social responsibility reporting
  • developing country
  • corporate social responsibility
  • voluntary guidelines
  • legitimacy theory
  • accountability


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