Corporate Social Responsibility (CSR) Disclosure in Plantation & Consumer Products’ Industry in Pakistan

The paper enlightens the importance of the disclosure about CSR in Pakistan. Objectives of this study are dual and focus on the Plantation & Consumer Product’s industry in Pakistan. First objective of the study: to inspect the extent of CSR disclosure. Second objective of the study: to affirm that whether profitability, size of the firm and leverage have a relationship with the disclosure level of CSR. In data collection procedure, annual reports of the one hundred thirty eight firms of consumer product’s industries and forty eight Plantation companies listed in Pakistan are used. Content Analysis and Pearson chi-square techniques are used for data analysis. The results of current paper were not important for the consideration of higher management to improve the degree of the disclosure of CSR in Plantation & Consumer Products’ industry but also in the high interest of the companies to improve their CSR disclosure.