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 | |
| Publication status | Published - 29 Jul 2020 |
Keywords
- corporate social responsibility reporting
- developing country
- corporate social responsibility
- voluntary guidelines
- legitimacy theory
- accountability
