Corporate social responsibility disclosure (CSRD): a case study of Pakistan

The overall purpose of this research is to understand the quantity (i.e. magnitude and breadth) and quality of Corporate Social Responsibility (CSR hereafter) disclosure and its dimensions: environment, human resource, products and consumer and community involvement; and the factors (both observable and non-observable) which influence CSR disclosure and its dimensions in the annual reports by corporations listed at Karachi Stock Exchange (KSE hereafter) of Pakistan. This research uses three widely used theories: legitimacy, stakeholder, and institutional theory to explain the disclosure results. This study used content analysis and survey (questionnaire) methods to collect the required data. In examining the quantity of CSR disclosure, the results revealed that the sampled companies paid more attention to human resource and community involvement related practices (see Chapter 6). Further, the results revealed a significant increase in the quantity of CSR disclosure and its dimensions in 2011. In investigating the quality of CSR disclosure, the majority of the sampled companies made declarative types of disclosure (i.e. aims and actions indicators) and mainly focused on good news (e.g. donations to schools, establishment of hospitals, and sponsorship for environmental awareness programmes etc.). Overall the quality of CSR disclosure was found to be very poor. However the quality of CSR disclosure and its dimensions has improved with the passage of time (2008-2011) (see Chapter 6). Further the results revealed that company’s social visibility (proxied by company size, profitability, environmental sensitivity, and multinational subsidiary) and CSR promoting institutions (i.e. CSR Pakistan, CSRCP, WWF, UNGC, CSR standard setting institutions) are major determinants of CSR disclosure, while corporate governance and financial stakeholders are weak determinants of CSR disclosure and its dimensions (see Chapter 7). In exploring the non-observable factors influencing the CSR disclosure, the results showed that ‘to build company image’, the chairman’s, regulatory institutions’, shareholders’, and non-executive directors’ concerns are the most important factors considered in the decision to disclose CSR information in the annual reports. In investigating the factors considered to be important influences on the magnitude, breadth, and quality of CSR disclosure, the researcher developed three regression models (CSR disclosure extent, CSR disclosure level, and CSR disclosure quality). The results revealed that companies which are operating in an environmentally sensitive sector or want to build company image place substantial importance on CSR issues, cover a range of CSR issues, and provide a relatively rich quality disclosure. In addition to this, the researcher found that a lack of CSR education and CSR reporting support, insufficiency of shareholders demand for CSR information, inadequacy of customers’ interest in CSR information, meagreness of regulatory requirements, and fear of public reaction to sensitive information were perceived to be the major reasons for non-disclosure of CSR information in Pakistan (see Chapter 8). The results revealed that the joint consideration of legitimacy, stakeholder, and institutional theory provides the rich insights and better explains the results than the consideration of a single theory (see Chapter 9)

Optimalisasi Bahan Ajar Pendidikan Agama Islam Berbasis Teknologi Informasi dalam Meningkatkan Minat dan Hasil Belajar Siswa

This article discusses the relationship between the USAge of IT-based teaching materials on Islamic education and learning interests with learning outcomes of Student in SMPN 1 Cempa Pinrang. This research was a field research. Refereeing from the type of data, this study included quantitative research. The approach used was the pedagogical approaches. Data were obtained through a questionnaire that had been tested for validity and reliability, then the data were analyzed using descriptive and inferential method. These results indicated that; perception of students on the use of IT-based teaching materials of PAI was in medium category, while PAI learning interest of students was in the high category. This study showed that the use of IT-based teaching materials of PAI and interests simultaneously can give a positive contribution to the learning outcomes of PAI. The implication of this research is that the use of IT-based teaching materials of PAI will provide a significant contribution in the implementation of the learning process for teachers because of the use of IT-based teaching materials of PAI provides convenience in learning so the impact on the effectiveness of the learning process that can further enhance the learning outcomes of students

Ten Truths about Tax Havens: Inclusion and the Liberia Problem

There has been a decades-long effort to repair an increasingly fragile international tax system. One reason it has foundered has been what we identify as the “Liberia problem.” In 2000, the powerful Organization for Economic Cooperation and Development identified Liberia—but not Switzerland—as a tax haven and targeted it for sanctions. It did not go well. During the two decades since, everything has changed; yet seemingly from this lens of inclusion, nothing has changed at all. Awkwardly similar “blacklists” still target “Black” and “Brown” jurisdictions despite the fact that experts mean something quite different when they speak of the “scourge of tax havens” and secrecy jurisdictions. We think differently in important respects but believe that those real disagreements demonstrate the need for a less insular global tax policymaking apparatus. And we share a conviction that a more inclusive and more level playing field in the international tax arena would benefit all states. To show why, we offer a series of “truths” designed to prompt a long-overdue conversation about perceptions of bias and privilege in international taxation

Studi Tentang Fisibilitas Daur Ulang Aktinida Minor dalam Bwr

Studi awal tentang fisibilitas daur ulang aktinida minor (MA) tanpa melibatkan plutonium dalam reaktor air mendidih (boiling water reactor, BWR) telah dilakukan. Hasil yang diperoleh menunjukkan bahwa dengan menaikkan konsentrasi fisil MA dalam bahan bakar mixed oxide (MOX) dan/atau memperkecil fraksi hampa maka faktor multiplikasi efektif pada awal siklus akan naik juga, tetapi kenaikan ini belum cukup untuk membuat reaktor kritis. Disisi lain memperkecil void fraction akan menaikkan ayunan reaktivitas yang pada akhirnya akan menurunkan faktor keselamatan dari reaktor

The Impacts of Direct Local Election to the Community Life

This article intends to analyse the impacts of direct elections to the community life. The impacts, in this study, are particularly on political, social, and economic sectors. This research conducted in Palu, Donggala Regency, and Parigi Mautong Regency. The findings of this study were obtained from qualitative research, which the data obtained through qualitative enquiries such as Focus Group Discussion (FGD) which involved some parties who understood, comprehended, and organised the election; in-depth interview to informants, distribute a questionnaire to 162 respondents; do a literature study, and documentary reports. The result of this study shows that the processes of election impact positively to the social and political life of the community but not the economical. Equally important finding is that there are several negative impacts throughout the implementation process of the local elections

Perception about family physicians: results of a survey of patients visiting specialist clinics for treatment

Objective: To study the perceptions about Family Medicine among patients visiting Specialist Physicians for treatment. Methods: A questionnaire based survey was conducted at the Specialist Clinic, Aga Khan University Hospital, Karachi, Pakistan, in June 2004. Trained volunteers administered the questionnaire among patients visiting Specialist Physicians for treatment. Confidentiality was ensured to all patients and written informed consent was taken as part of the ethical requirements for the conduct of the study. SPSS computer software and Microsoft Excel were used for data management. Results: A total of 100 patients visiting the Specialist Clinic were interviewed, of which fifty four (54%) were women and forty six (46%) were men. The mean age was 36.3 years. Twenty four (24%) respondents had graduate education. Being well-mannered, being familiar with a family\u27s medical history and possessing the abilities to conduct proper checkups were quoted as main characteristics of Family Physicians by thirty eight (38%), seventeen (17%) and twenty five (25%) respondents respectively. If they had a chest pain, fifty six (56%), forty three (43%) and one (1%) respondents would consult a Family Physician, Cardiologist and Chest Specialist, respectively. Conclusion: We have documented perceptions regarding family medicine among patient\u27s visiting Specialist Physicians for treatment. It is recommended that programs highlighting role and functions of family medicine should be started for the publi

MANAJEMEN KEARSIPAN PADA DINAS PEMBERDAYAAN MASYARAKAT DAN DESA KABUPATEN BANGGAI KEPULAUAN

The purpose of this study is to describe the management of records in the General Subdivision of the PMD Service in Banggai Kepulauan Regency. This type of research is descriptive, with the number of informants involved as many as 5 informants, which for determining the informants using Purposive Sampling techniques. In addition, in the technique of data collection in this study through observation, interviews, and documentation activities With the method of data analysis with steps namely (1) data reduction, (2) data display, and (3) conclusion and verification. From the results of the research, it is known that the implementation of archival management of the General Subdivision of the PMD Service of Banggai Islands Regency is still running less optimally, because the three aspects (planning, implementation and supervision) which are used as indicators in this study are considered to run less optimally, this is because: 1) In terms of planning, planning activities are only limited to the design of budgeting and procurement of archival equipment, even though the archival management system and the development of archival HR management also need to be planned in order to ensure clarity in the implementation of archival management in the agency properly and correctly; 2) In terms of implementation, so far in the process of storing the archives there are still a number of letters that have not been archived, even though when viewed from the date of entry, some of these letters should have been filed. Other problems are also in the arrangement of archives, there are still problems, where documents are still mixed with different types and functions, making it difficult to find the required records; and 3) In terms of supervision, maintenance of records in the General Sub-Section of the PMD Service of Banggai Kepulauan Regency is still rarely done, besides that there has also been no concrete effort to do file depreciation through the destruction of records that have no value so that the files are abandoned and piled up inside the storage warehouse