In 2009, Pakistan passed a regulation (General Order: SRO 983 (I)) that requires all public companies to provide mandatory descriptive as well as monetary disclosures of their corporate social responsibility (CSR) activities undertaken during each financial year. It states that companies’ annual reports to shareholders should contain information on a variety of topics, including energy conservation, environmental protection, business ethics and anti-corruption, occupational safety and health, and consumer protection. Companies may voluntarily use Pakistan’s Securities and Exchange Commission’s Corporate Social Responsibility Voluntary Guidelines as a resource for compliance.
