CSR Practices in the Backdrop of SDG-13: Trends and Responses of the Corporate Sector to the Flood Relief Activities in Pakistan
DOI:
https://doi.org/10.58932/MULA0033Keywords:
Corporate Social Responsibility (CSR), SDG-13, Triple Bottom Line Theory, Environmental Social Governance (ESG), Flood Relief Activities, Stakeholder TheoryAbstract
Pakistan is geographically located in the Himalayas and the Hindukush region which creates a greenhouse gas ceiling effect, making Pakistan more vulnerable to natural disasters. CSR reports of top-grossing businesses are analyzed and framed within CSR theories to identify which CSR practices are adopted by the corporate sector. Findings highlight the often-overlooked issue of climate emergencies and societal breakdowns that must be addressed with a long-term, consolidated, and holistic approach. The study suggests an integrated and more inclusive approach that incorporates ESG and SDG-13 in CSR practices against the backdrop of Pakistan's GHG ceiling effect and topographical features.
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