Hina Ismail

CSR Reporting is an essential mechanism for ensuring the transparency and accountability of companies towards sustainability performance. To further promote that sustainable development agenda, CSR-related regulations and policies have emerged worldwide, including in Pakistan. Therefore this study assesses the quality of corporate social responsibility in annual reports issued by firms listed at the Pakistan Stock Exchange. This study has operationalized the Global Reporting Initiative (GRI) principles for examining the quality of CSR disclosures. The paper sample comprised 540 annual reports of 90 financial or non-financial companies from the years 2012 to 2017. Content analysis is performed to look for six quality principles and measures, i.e., balance, comparability, accuracy, clarity, reliability, and timeliness. Results suggested that most Pakistani firms provide precise and on-time information and put less emphasis on the balance of information and comparable information. Moreover, this study also highlighted that organizations should implement the GRI principle for disclosing qualitative CSR report.

Environmental problems are escalating. Alternate fuel vehicles are a technologically viable solution to curb transport-related pollution and greenhouse gas emissions that cause environmental problems. Based on the theory of norms-driven behavior, this study explains how the underlying facets of subjective social norms (injunctive and descriptive) are linked with personal norms (integrated and introjected) and how this linkage leads to eco-socially conscious consumer behavior related to the choice and use of personal cars. Data were collected from 687 automobile customers from eight large cities in Pakistan. The partial least squares structural equation modeling approach was employed to test the hypothesized relationships of the study. The results showed that subjective norms are positively associated with personal norms, and both together lead to eco-socially conscious consumers’ behavior related to the choice and use of personal cars. Implications for marketers are suggested to promote alternate fuel vehicles and the eco-social use of personal cars.