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- Title
CSR Profile of Developing Nations: A Content Analysis of CSR Reports of Listed Companies in Pakistan.
- Authors
Ismail, Hina; Mahmood, Zeeshan
- Abstract
This paper aims to provide a CSR profile of companies listed in the Pakistan Stock Exchange. CSR profile in this paper covers general features (ownership, size, industry, report format and report type), reporting structures and procedures (CSR guidelines, CSR department, CSR committee, CSR strategy, CSR Policy, CSR Officer, CSR Assurance and Stakeholder Engagement) and reporting content (human resource, community involvement, product and services, customers relations, environmental quantity, energy and other disclosure). The empirical content in this study is based on the annual and CSR reports of 90 companies listed on Pakistan Stock Exchange for the period 2012-2015. Content analysis was performed to capture the general features, reporting structures and procedures and extent of various CSR disclosures in Pakistani listed companies. Extent of CSR information in Pakistani listed companies has improved from 53% to 60% in four years (2012-2015). CSR areas which are disclosed more by Pakistani listed companies are customer relations, product, and service-related disclosures and development and community welfare programs. Pakistani companies are providing limited disclosures for environment and energy related issues. Significant variations were observed among the general features and structures and procedures of CSR profile studied in this paper. Group owned, large sized, nonfinancial firms disclose more CSR information than other firms in Pakistan. Majority of the companies provide CSR information in their annual reports while other prepare standalone CSR/Sustainability report which was mainly available in PDF form on the company website. Majority of the companies communicate their CSR policy and follow national guidelines for CSR. CSR structures and procedures that are most lacking in Pakistan are the presence of separate CSR department, CSR committee, CSR officer and stakeholder engagement processes.
- Subjects
SOCIAL responsibility of business; STOCK exchanges
- Publication
Pakistan Journal of Social Sciences (PJSS), 2019, Vol 39, Issue 4, p1681
- ISSN
2074-2061
- Publication type
Article