CSR reporting: a review of the Pakistani aviation industry

Abstract

Purpose – The purpose of this paper is to evaluate the corporate social responsibility (CSR) content on corporate web sites and in annual reports, to identify the prevailing CSR dimensions and themes employed by the aviation industry of Pakistan. Design/methodology/approach – The authors use a qualitative content analysis of annual reports and corporate web sites to identify primary CSR dimensions and themes in the aviation companies in Pakistan. Findings – Only 13 out of 39 companies (or 33 per cent) clearly identified at least one CSR dimension in their financial reporting and/or on their web site. Overall content analysis revealed prevalence of two distinct CSR dimensions, including Social and Economic as well as Environment, and eight subsequent themes. Research limitations/implications – The present research is limited by a dearth of available CSR data in the aviation industry of Pakistan due to the lack of annual reporting and inconsistent web site information. An implication for future research is to support our rudimentary findings through in‐depth interviews and/or survey results. Practical implications – It is concluded that Pakistani aviation companies must increase CSR disclosure (CSD) in annual reports, in order to meet international requirements. Social implications – CSR information (in the aviation industry) is likely to raise public awareness about social, economic and environmental issues within the Pakistani society. It is subsequently likely to improve conditions for wider use of CSD within Pakistani companies. Originality/value – This is the first paper to analyze CSR disclosures within the aviation industry of Pakistan. The research adds value to the existing body of knowledge about CSR in developing countries, in particular within South Asia.

Citation

Kemp, L.J. and Vinke, J. (2012), "CSR reporting: a review of the Pakistani aviation industry", South Asian Journal of Global Business Research, Vol. 1 No. 2, pp. 276-292. https://doi.org/10.1108/20454451211252778