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Towards a Comprehensive Corporate Sustainability Performance Evaluation in Pakistan. An Investigation into Corporate Sustainability Disclosure Quality and Comparison of GRI and non-GRI Firms
Ist Teil von
Global business review, 2022-12, Vol.23 (6), p.1353-1374
Ort / Verlag
New Delhi, India: SAGE Publications
Erscheinungsjahr
2022
Link zum Volltext
Quelle
PAIS Index
Beschreibungen/Notizen
The purpose of this study is to evaluate the Pakistani corporate sector for its corporate sustainability initiatives. Over a sample of 80 non-financial firms for the period of 7 years ranging from 2014 to 2020, the study captures comprehensive corporate sustainability scores. The firms’ scores have been captured based on both the quality and level of disclosures and a comparison has been made between GRI and non-GRI reporting firms. The study finds that GRI firms are disclosing a greater amount of quality and quantity of sustainability information than non-GRI firms. The GRI guidelines are driving both the quality and level of disclosure. Overall, the disclosure is low, and it is inconsistent. The environmental disclosure is relatively lower than economic and social disclosures among the non-GRI firms. The study also provides evidence of sustainability disclosure at COVID-19 times. The disclosure scores of 21% of firms have been found in a declining trend in the year 2020. The study provides some policy implications that could lead to guide the regulatory authorities in shaping the behaviour of firms toward sustainable initiatives.