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

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Abstract

This chapter 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 publicationResearch Anthology on Developing Socially Responsible Businesses
EditorsMehdi Khosrow-Pour
Place of PublicationHershey, PA
PublisherIdea Group Inc
Chapter18
Pages349-376
Number of pages28
Volume4
ISBN (Electronic)9781668455913
ISBN (Print)9781668455906, 1668455900
DOIs
Publication statusPublished - 31 Mar 2022

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