Corporate Social Responsibility Disclosure in Banking Sector of Pakistan: Evidence from Commercial Banks

Yahya Khan, Krisztina Szegedi
2020 Logisztika – informatika – menedzsment folyóirat  
is paper determines the current status of Corporate Social Responsibility (CSR) in Pakistan especially in the banking sector. e annual reports of listed commercial banks are analyzed from the year 2008 to 2018, regarding CSR practices. Nine di erent dimensions of CSR were inspected through content analysis. e results of the study show that the concept of CSR in Pakistan is not fully developed and is in transition stage. However, the participation of commercial banks in social responsible
more » ... responsible activities and its disclosure has been increased in last decade. In present scenario, Pakistan is confronting some serious socio-economic and environmental risks and the banks might contribute to reduce environmental issues by adopting sustainable banking practices. e study suggests that the banks in Pakistan should incorporate policies concerning supplier and environmental aspects of CSR in their business operation as the disclosure performance of the banks with respect to the study dimensions is below average.
doi:10.29177/lim.2020.1.24 fatcat:4354gdpmp5hgjiuaob6tpuv4ge