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

Khan Yahya and Szegedi Krisztina (2020) Corporate Social Responsibility Disclosure in Banking Sector of Pakistan: Evidence from Commercial Banks. Logisztika - Informatika - Menedzsment, 5 (1). pp. 24-29. ISSN 2498-9037

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Abstract

This paper determines the current status of Corporate Social Responsibility (CSR) in Pakistan especially in the banking sector. The annual reports of listed commercial banks are analyzed from the year 2008 to 2018, regar- ding CSR practices. Nine different dimensions of CSR were inspected through content analysis. The 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 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. The 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.

Tudományterület / tudományág

társadalomtudományok > közgazdaságtudományok

Institution

Budapesti Gazdasági Egyetem

Item Type: Article
Creators:
CreatorsORCIDMTMT szerző azonosító
Khan Yahya10072024
Szegedi Krisztina10002960
Uncontrolled Keywords: Corporate Social Responsibility, Banking Sector, Content Analysis, Philanthropy, Environment
Depositing User: Eszenyi-Bakos Kinga
Identification Number: 31374369
DOI id: https://doi.org/10.29177/LIM.2020.1.24
Date Deposited: 2023. Mar. 01. 14:36
Last Modified: 2023. Mar. 02. 13:35
URI: https://publikaciotar.uni-bge.hu/id/eprint/2006

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