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

Muzammal Khan

doi:10.4018/978-1-7998-4787-8.ch001

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

Muzammal Khan

School of Business and Creative Industries

Research output: Chapter in Book/Report/Conference proceeding › Chapter

Abstract

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 language	English
Title of host publication	Global Challenges and Strategic Disruptors in Asian Businesses and Economies
Editors	Patricia Ordóñez de Pablos, Miltiadis D. Lytras
Place of Publication	Hershey, PA
Publisher	Idea Group Inc
Chapter	1
Pages	1-28
Number of pages	28
ISBN (Electronic)	9781799847885
ISBN (Print)	9781799847878, 179984787X, 9781799858317
DOIs	https://doi.org/10.4018/978-1-7998-4787-8.ch001
Publication status	Published - 29 Jul 2020

Keywords

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

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Muzammal Khan
- School of Business and Creative Industries - Lecturer
Person: Academic

Cite this

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abstract = "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.",

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