Corporate Social Responsibility (CSR)’s Pattern of Multinational Enterprises in context of Global Reporting Initiative-GRI-G4: Evidence from Pakistan

Hayat, Maqsood; Khan, Shehzad; Alim, Kiran

doi:10.36902/rjsser-vol2-iss1-2021(1-15)

Cited by 3 publications

(2 citation statements)

References 70 publications

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“…Large numbers of different CSR standards have since emerged, usually targeting, but also frequently including multinational enterprises that operate in global value chains (Fransen, Kolk & Rivera-Santos, 2019). Most of these international enterprises are striving to build corporate reputations and reap the advantages from everlasting relationship between the suppliers and producers in emerging nations (Hayat, Khan & Alim, 2021).…”

Section: Introductionmentioning

confidence: 99%

The role of corporate social responsibility in SMEs in eThekwini municipality in South Africa

Mkhize

2024

IJRBS

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Small Medium Enterprises (SMEs) have an important role to play in promoting sustainable development and social responsibility in their communities. In the eThekwini Municipality of South Africa, there are many opportunities for SMEs to engage in social responsibility activities. A validation approach can be used to assess the effectiveness of these activities and ensure that they are meeting the needs of the community. This study sought to investigate the Role of Corporate Social Responsibility in Small and Medium-sized Enterprises in eThekwini municipality in South Africa. Data collection from 210 small business owners or managers in the eThekwini Municipality revealed a significant relationship between community involvement, environmental awareness, and community upliftment in the quest to build long-term relationships with communities. The primary objective for the study was to determine and establish the CSR activities of SMEs in the eThekwini Municipality.

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Section: Introductionmentioning

confidence: 99%

The role of corporate social responsibility in SMEs in eThekwini municipality in South Africa

Mkhize

2024

IJRBS

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“…Numerous studies have delved into the comprehensive analysis of CSRD, evaluating transparency (Amran et al, 2017;Ehsan et al, 2018;Hamid et al, 2020;Haniffa & Cooke, 2005;Riyadh et al, 2019;Shabbir et al, 2020;Syed & Butt, 2017). Generally, businesses focus on economic, environmental, and social activities to be more responsible toward sustainability (Hayat et al, 2021;Orij, 2010;Smith et al, 2005). The following research has focused only on social disclosure, such as environmental effects, workforce and social well-being, occupational health and safety, product responsibility, etc.…”

Section: Introductionmentioning

confidence: 99%

Evaluating Corporate labor practices and decent work disclosure aligned with Global Reporting Initiative (GRI) G4 Standards

Noreen,

Ali

2023

Contemporary Issues in Social Sciences and Management Practices

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This paper explores corporate labor practices and decent work disclosure by adopting a framework of Global Reporting Initiative (GRI) standards among listed manufacturing firms in Pakistan. For this purpose, the data collected from PSX-listed manufacturing companies over a five-year span started from the fiscal year 2017 through 2021. For this purpose, this study utilized 15 sub-dimensions of social sustainability based on the Global Reporting Initiative as benchmarks for corporate labor and decent work disclosure. The findings demonstrate that the TAI score of labor and decent work disclosure increased year over year by 18.40 in 2017 and reached 22.30 in 2021. Companies' annual or CSR repost encompasses labor practices and formally reports them. The checklist item "Employment" in this study's focused point and commonly disclosed element. Companies disclose less information regarding "labor-management relations" and "diversity and equal opportunity" issues. Only six companies, Fauji Fertilizer, Fatima Fertilizer, Atlas Honda, Crescent Steel, ICI Pakistan, and Akzo Nobel, have fully GRI-based disclosure practices, according to the brief document analysis. In contrast, other companies are on the way to following the GRI guidelines, SDGs, and labor laws. The findings imply that stakeholder theory and legitimacy are relevant in explaining labor disclosure (LAD) information.

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A Review on Corporate Social Responsibility (CSR) Constructs and Theoretical Debate in Pakistan

Alam¹,

Rashid²

2022

Corporate Governance - Recent Advances and Perspectives

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The purpose of this research paper is to review the complete CSR literature laying emphasis on CSR constructs and the theoretical perspectives in Pakistan. Collation of existing empirical and exploratory research has been used to make arguments about current status of academic CSR research. A total of sixty-five published articles on CSR from 2000 to 2021 have been reviewed. A thorough overview of CSR constructs highlighted that overall, the CSR constructs are not properly developed, and theoretical foundations are lacking. Corporate donations and philanthropy captured as CSR construct are still familiar among the researchers. It has been observed that the most recent literature is approaching towards maturity. The findings suggest that the lack of adequate explanation of theoretical foundations mislead the interpretation of results. There is partial support in the literature that CSR pays to the firms, as is depicted by the positive relationship between CSR and the facets investigated by the researchers but thorough emphasis is required on CSR measurement. The research can serve as basis for the beginning of an extensive exploration of CSR through the lens of theoretical perspectives and the strong theoretical foundations can result in a mature CSR construct and major contribution in the body of literature.

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Corporate Social Responsibility (CSR)’s Pattern of Multinational Enterprises in context of Global Reporting Initiative-GRI-G4: Evidence from Pakistan

Cited by 3 publications

References 70 publications

The role of corporate social responsibility in SMEs in eThekwini municipality in South Africa

The role of corporate social responsibility in SMEs in eThekwini municipality in South Africa

Evaluating Corporate labor practices and decent work disclosure aligned with Global Reporting Initiative (GRI) G4 Standards

A Review on Corporate Social Responsibility (CSR) Constructs and Theoretical Debate in Pakistan

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