Mul icul u al Educa ion
Volume 11, Issue 10, 2025
_______________________________________________________________________________________
25
E idence o Co po a e Social Responsibili y (CSR) P ac ices in Pakis an
and A ghanis an
Pe ez Akh a, Iqbal Shah, Sajjad Ali, Fayaz Ali Shah
A icle In o
Abs ac
A icle His o y
Recei ed:
July 09,2025
This s udy was ca ied ou in a sample o 20, 10each business i ms o
Khybe Pakh unkhwa-Pakis an and A ghanis an.Reason o selec ion o
i ms om Khybe Pakh unkhwa in Pakis an is he esemblance o cul u e
in he a eas selec ed o s udy in Pakis an and A ghanis an. The a i udes
and knowledge o manage s o i ms owa ds CSR in hese wo coun ies
was compa ed in o de o ind how well he managemen o hese i ms is
cognizan wi h he CSR phenomena and he ways co po a e social
esponsibili yis p ac iced o he bene i s o he socie yin bo h
coun ies.Senio le elManagemen was in e iewed h ough anopenand
close ended p e-s uc u edques ionnai e.The esea ch me hodology was
quali a i e. Miles and Hube man (1994) 3-s age p ocess app oach was
used o da a analysis.The s udy e ealed ha he CSR p ac ices we e mo e
planned and e ec i e in he i ms o Pakis an as compa ed o he
Managemen o i ms in A ghanis an. Thus, he impac o CSR e o s in
i ms o Pakis an was high on he wel a e o he socie y as compa ed o he
impac o CSR on A ghani socie y.
Accep ed:
Oc obe 11,2025
Keywo ds :
Co po a e Social
Responsibili y (CSR),
Managemen , Leade ship,
sus ainabili y, socie y
wel a e
DOI:
10.5281/zenodo.17329346
In oduc ion
Co po a e social esponsibili y is he du y o he i ms o he bene i s o he socie y. The philosophy o CSR is
ha since businessesbene i om he people he e o e hey should also se e he humani y. CSR go popula ized
as a subjec in 1930s. I s udies he managemen o businesses by he companies o he wellbeing o he people
(Bake , 2003). Donaldson and Da is (1991) opined ha he businesses should do CSR as hei mo al
obliga ions. Ca oll (1991) expec ed he i ms o espec he Public Laws. Mo e speci ically his model o CSR
spelled ou economic, legal, e hical and disc e iona y obliga ions o business owa ds he socie y.
Mos o he esea ch on he CSR has been domina ed bywes e n na ions due o he a o able business condi ions
p e ailing he e. Jamil (2007) in his s udies also desc ibed his domina ion by he Wes e n coun ies. Blow ield
and F ynas (2005) a ibu ed he global CSR discussions o he Eu opean and No h Ame ican coun ies. Wi h
all ha he CSR concep is now ge ing popula i y in Sou h Asia. The CSR e o s hough emain on lowes side
in coun ies like A ghanis an due o he law and o de si ua ion and poli ical ins abili y p e ailing he e.A ghan
unde s anding o he e m co po a e social esponsibili y is g owing bu is CSR is s ill p e alen in la ge scale
o ganiza ions in A ghanis an.
This esea ch emphasized on he le el o unde s anding o CSR by he manage s o he i ms in Pakis an and
A ghanis anin o de o ind how e ec i e hese e o s a e wi h espec o CSR. The compa a i e s udy helped o
unde s and he speci ic cha ac e is ics o he wo di e en economies which esul ed in o p ac icing o co po a e
social esponsibili y mo e e ec i ely in one egion as compa ed o o he .
Objec i es;
i) To know he le el o CSR p ac ical e o s and unde s anding o CSR and
ii) To ind ou he di e ence o CSR ac i i ies in he i ms o Pakis an and A ghanis an.
LITERATURE REVIEW
CSR is he social and en i onmen al conce ns o he i ms in hei business p ocess (Macel, 2003). Peloza and
Shang (2011) a ibu ed CSR in businesses o he bene icial ela ionship be ween i ms and hei s akeholde s.
Lin and Mulle (2013) s a ed ha CSR inc eases he c edibili y o he businesses.
Bu ke&Logsdon(1996) a ibu ed compe i i e edge o he i ms o CSR. Lindg een and Campell (2009) also
while alking on he impo ance o CSR said ha i ha e now become essen ial o i ms o espond posi i ely
and e ec i ely o he equi emen s o he s akeholde s and he socie y. Tang, Hall and Ro henbe g (2012)
concluded ha he i ms wi h CSR engagemen s a egies will be mo e success ul as compa ed o he i ms
lacking CSR s a egies. Thus, i is now impe a i e o he businesses o design hei business p ocesses and
ac i i ies in such a way ha in e es s o he socie y a e p ope ly ep esen ed.
I is impo an o he i ms while p ac icing CSR o also de elop e ec i e communica ion s a egies and good
ela ionship wi h he cus ome s. I will p omo e posi i e image o he i ms among hei cus ome s which will
26
esul in o bene icial and aluable ela ionship be ween he i ms and hei cus ome s. Ba ne (2007) s a ed ha
he i m’s alue is posi i ely ela ed wi h i s ela ionship wi h cus ome s and CSR s a egies. Se aes and
Tamayo (2013) also p ojec ed a di ec ela ionship be ween he i m’s alue and CSR. Schule and Co ding
(2006) s a ed ha he i m’s CSR s a egies mus be consis en wi h i s epu a ion.
(Jenkins, 2005), (Kau man e al., 2004), (Ch is ian Aid, 2005),(WBCSD, 2000) iden i ied de elopmen al
agencies, ade unions, in e na ional NGOs and business associa ions espec i ely as he majo in luence s o
CSR in he leas de eloped coun ies. The ole o media has also been iden i ied as g ea sou ce o
dissemina ion o CSR ac i i ies.
P ie oe al., (2006) has a ibu ed CSR mainly o philan h opy and cha i y in he i ms o Pakis an.A idi, Riaz,
and Ali (2008) saw he applica ions o CSR he applica ions o CSR in Pakis an Telecom Indus y and s a ed
ha i is ge ing popula i y in his indus y. Awan, Kamal and Ra ique (2012) ound CSR a mode a e le el in
Pakis an.
Samee and Jamali (2016) on CSR in A ghanis an ound ha he cu en businesses’ CSR agenda is e y limi ed
in A ghanis an. Howe e , he e is a g ea po en ial in mobile echnology o p ac ice CSR o he poo .
Kai iBelal,Heesam and Daniel (2015) in his s udy on A ghan-Ame icans’ unde s anding o CSR concluded ha
A ghan-Ame icans ha e an o e all commi men o CSR. Simila ly, Azizi, Samee and Jamali (2016) in hei
analysis on CSR in A ghanis an had iden i ied limi ed CSR in A ghanis an Businesses.
The Li e a u e e iewed in he s udy clea ly indica ed ha he CSR e o s in Pakis an a e mo e planned,
sus ainable and hence mo e e ec i e as compa ed o he limi ed CSR e o s in A ghanis an. This s udy aims o
in es iga e he ac o s o limi a ions o limi ed CSR in A ghanis an.
SCIENTIFIC APPROACH TO STUDY:
The s udy design was quali a i e. Desc ip i e cum Case S udy Resea ch app oach was applied o he exis ing
CSR s a egies o he i ms in Khybe Pakh unkhwa-Pakis an and A ghanis an. Bickman and Rog (1998) also
suppo ed desc ip i e app oach o na a e he exis ing s a e o a ai s o phenomena.
Two hund ed (200) ope a ionalla ge scale indus ies in Khybe Pakh unkhwa-Pakis an and 35 la ge scale
indus ies in Telecom and Mine al sec o in A ghanis an o med he popula ion. Da a was collec ed om a
sample o 20 i ms andomly, aking 10eachindus ial uni s om Khybe Pakh unkhwa-Pakis an and
A ghanis an by in e iewing he manage s o he i ms.
DATA ANALYSIS
I. Analysis o indi idual cases o he Pak and A ghan Business Uni s
This p o ided a b ie e iew o he i ms which o med basis o in-dep h c oss-sec ional s udy.
Backg ound o i ms
The i ms s udied o CSR a ied in e ms o inances, pe sonnel and he scale o business. The olume o
business a ied om Rs. 1,000 million o Rs. 10,000 million. The numbe o employees anged om 05 o 2000.
Simila ly, he managemen also a ied la gely in e ms o le el and discipline o educa ion, aining in CSR and
membe ship in he socie y. The ollowing igu e shows he managemen p o ile o he i ms o wo coun ies:
Figu e 1
Managemen P o ile o Pakis an and A ghan Fi ms (Figu es in pe cen age)
Company/Sub-
S a um
No o
Fi ms/Manage s
Manage s
wi h Business
Educa ion
Manage s ained in
CSR
Manage s ha ing
Socie y Membe ship
Pakis ani Fi ms
10
80%
80%
80%
A ghani Fi ms
10
40%
40%
20%
I can be seen ha he managemen p o ile o he i ms in Khybe Pakh unkhwa-Pakis an is much s onge han
he managemen p o ile o he A ghani i ms.
Re iew o Indi idual Sec o Indus ies (Pakis an) wi h espec o esea ch ques ions.
1. CSR in Pakis an Indus y
To al10 i ms we e analyzed in he la ge scale i mso Khybe Pakh unkhwa o he Managemen ’s
unde s anding o CSR concep and hei p ac ical e o s unde aken o implemen a ion o CSR.The manage s
in Pakis an had a good idea o CSR. The Managemen o he i ms was di e en om he owne ship and was
highly quali ied.
a) Analysis on Resea ch Ques ion 1
The ques ion was ela ed o he Manage ’s a i ude owa ds CSR. Fo his pu pose i was in es iga ed ha how
many manage s a e business educa ed. Mo eo e , how many i ms had dedica ed CSR Uni s? The s udy
e ealed ha in Pakis an 04 i ms (40%) o he i ms had dedica ed CSR uni s, ha ing sepa a e budge
alloca ions o CSR. They had de eloped p og ams o he wel a e o he employees and he socie y.
b) Unde s anding o CSR
27
The manage s o i ms in Pakis an we e mo e quali ied and skilled he e o e had good unde s anding o CSR.
Thei suppo o socie y in e ms o heal h and educa ion acili a ion wasconsis en wi h he indings o (Bake ,
2003) and(Donaldson & Da is, 1991). They we e o he opinion ha i ms ha e impo an obliga ions owa ds
he socie y and aking ca e o hei employees was e med as hei mos impo an obliga ion owa ds he
socie y.In es men on employees was e med as bene icial o he i ms as mo i a ed employees a e mo e
p oduc i e employees and con ibu e mo e o he i ms.
2. CSR in A ghanis an Indus y
In A ghanis an10la ge scale i ms we e analyzed on hei e o s o adap a ion o CSR and unde s anding o he
e m CSR by he managemen . In e iews we e conduc ed om he op Managemen and i was ound ha only
ew manage s we e educa ed and skilled. Some o hem we e business g adua es and had he knowledge o
CSR. The Managemen was expe ienced; howe e , only wo manage s had aining in CSR. Only one manage
had membe ship in he socie y/associa ions.
a) A i ude o manage s owa ds CSR
Mos o he i ms in ol ed huge in es men s. Howe e , none o he i ms had i s own independen CSR uni .
He e adminis a i e s a was conduc ing he CSR ac i i ies in addi ion o his o he du ies. The i ms we e no
p ac icing CSR ac i i ies on egula basis nei he hey we e ha ing p ope alloca ions o he CSR in hei
budge . Thus CSR was p ac iced on i egula basis.
CSR ac i i ies included suppo in he o m o educa ion suppo o he child en o he employees, dona ions and
cha i ies.
b) Unde s anding/Knowledge o CSR
TheManage s in A ghan i mshad li le unde s anding o CSR. They only ocused on hei ea nings and had
li le ealiza ion o hei esponsibili ies owa ds socie y. Howe e , hey belie ed ha hey should ake ca e o
hei employees, p o ide quali y p oduc and do some cha i y.
II. Findings wi h espec o Resea ch Ques ions (C oss-Sec ional Analysis o he Pak-A ghan i ms)
RQ 1: Ini ia i es o CSR p ac ices?
He e he manage s we e asked 05 ques ions ega ding he speci ic measu es being aken o execu ion o CSR in
hei i ms.
(a) Resul s o Ques ion 1, 2 and 3:
i) Whe he he i ms has dedica ed CSR uni ?
ii) Whe he he i ms ha e sepa a e budge o CSR?
iii) Whe he he i ms ocus on egula ainings o manage s on CSR?
Following is he abula depic ion o i m’s measu es aken o implemen a ion o CSR:-
Figu e2
Coun y
Fi ms wi hdedica ed
CSR uni
Fi ms wi hdedica ed
CSR budge
Fi ms wi h CSR capaci y
building p og am o Manage s
Pak i ms
60%
80%
60%
A ghan i ms
0
10%
10%
Finding 1: CSR is no independen unc ion in A ghanis an i ms, whe eas, CSR is an independen unc ion in
he Pak i ms
Finding 2:80% o i ms in Pak ha e independen budge alloca ions o CSR as compa ed o 10% dedica ed
budge alloca ions o CSR in A ghan i ms
Finding 3:The Managemen o Pak i msis mo e ained in CSR as compa ed oA ghan i ms’ managemen .
Finding 4:ThePak i ms’ managemen is aking mo e p ac ical measu es as o as ha ing independen CSR uni ,
budge and aining p og am is conce ned as compa ed o A ghan i ms
(b) Resul s o IQ 4:
How egula does i ms pe o m CSR ac i i ies in a yea ?
This ques ion was ega ding he sus ainabili y o CSR e o s. The op ions we e a) egula , b) a in e als, c)
single imein a yea and d) no a all.
The igu e below shows he esponses o he i ms:
Figu e3
Consis ency o CSR ac i i ies pe annum
Coun y
Regula i y o
CSR ac i i ies
Fi ms wi h a
in e al CSR
ac i i ies
Fi ms pe o ming
CSR ac i i ies single
ime
Fi ms wi h
no CSR
ac i i ies
Pak i ms
80%
80%
0
0
A ghan i ms
20%
20%
0
0
Finding 5.Pakis ani i ms we e pe o ming CSR ac i i ies mo e egula ly as compa ed o he A ghan i ms
(c) Resul s o Ques ion 5:
28
This ques ion was ega ding p oducing e idence o some CSR ac i i ies pe o med in las yea .
Figu e4
CSR ac i i ies beak-up las yea
CSR Ac i i ies
A ghan i ms
Pak i ms
CSR o Employees’ assis ance
√
√
Financial suppo o pu chase Raw ma e ial
√
√
Educa ional assis ance
√
√
Assis ance in na u al disas e s
√
Assis ance in Spo s
√
Assis ance in heal h
√
Cha i y
√
To al
4
6
Finding 6: The base o CSR ac i i ies was wide in Pak i ms as compa ed o A ghan i ms
Finding 7: The CSR ac i i ies in A ghan i ms mainly concen a ed on hei p ima y s akeholde s like employees
and he aw ma e ial supplie s..
Finding 8: CSR was mo e o mal in he Pak i msas compa ed o he i ms in A ghanis an
RQ 2: The Manage s’ knowledge abou CSR in Pak and A ghan i ms.
In e iew Ques ions 1 and 2 unde his Resea ch Ques ion we e ega ding he manage s’ know how abou CSR.
The Ques ion 3, 4 and 5 es ed he unde s anding o manage s ega ding hei igh s o employees unde CSR.
Ques ion 6 was ela ed o he impo ance o inancial s eng h equi ed p io o p ac icing o CSR.
a) Resul s o Q 1 & 2:
i) Wha do you know abou CSR?
Finding 1: Managemen o all he i ms in he Pakis an was cognizan wi h he concep o CSR
ii) Wha a e he business obliga ions o socie y?
Figu e5
Du ies o i ms o socie y
A ghan i ms
Pak i ms
Employees’ Ca e
√
√
Clien s’ Ca e
√
Quali y P oduc p o ision
√
√
Helping socie y/social wel a e
√
Finding 2: Employees’ p o ec ion, s anda d goods p o ision and social wel a e we e ega ded as mos
impo an du ies o socie y in he wocoun ies’ i ms
Finding 3: Unde s anding o CSR was good among he managemen o he Pak i ms as compa ed o li le
unde s a ing o he CSR concep in A ghan i ms
Resul s o IQ 3, 4 & 5:
i) Is spending on employees wo h alue?
ii) Does he i ms ha e pe manen wo k o ce?
iii) Wha a e he inge bene i s o e ed o employees o he han pension?
Summa y o esponses:-
Figu e6
Managemen Response
Coun y
Spending
on
employees
is no wo h
alue
Spending
on
employees
is wo h
alue
Pe manen
employees
Con ac
employees
F inge
bene i s
No inge
bene i s
A ghan i ms
40%
60%
40%
60%
20%
80%
Pak i ms
0
100%
70%
30%
40%
60%
Finding 4: Managemen o 100% i ms in he Pak i ms ega ded spending on employees as e enue/bene i o
he o ganiza ion as compa ed o 60% i ms in he A ghan i ms
Finding 5: The employmen a e was mo e pe manen in Pak i ms as compa ed o A ghan i ms
Finding 6: Mos o he i ms in bo h he egions we e no p o iding pos -pensiona y bene i s o he employees.
Resul s o IQ 6:
Does a business equi e being p o i able p io o p ac icing o CSR?
Figu e7
Coun y
CSR s a egies
A ghan i ms
60% i ms esponded in a i ma i e
Pak i ms
80% i ms esponded in a i ma i e
29
Finding 7: Mos o he i ms in bo h o he egions ag eed on he p o i abili yo i s p io o unde aking CSR
e o s
Discussion o Findings
a) Poin s o Simila i y
Managemen o i ms o bo h o he egions was amilia wi h he CSR. The managemen knew hei
obliga ions owa ds he socie y. They had almos simila s ance as a as hei poin s o iew and
ac ions ega ding he spending on employees and non-p o ision o pos -pensiona y bene i s o he
employees we e conce ned. Simila ly, bo h ypes o o ganiza ions had alloca ed sepa a e budge o he
CSR ac i i ies.
b) Poin s o Di e ence
The Managemen o Pak i ms was mo e quali ied and ained in CSR as compa ed o he A ghan
i ms’ Managemen . Mo eo e , CSR had mo e pe manen se up in he Pak i ms han he A ghan
i ms. Due o he egula na u e and b oad base o CSR ac i i ies in he Pak i ms, he CSR ac i i ies in
he we e mo e concen a ed on he socie y’s wel a e and hence had mo e impac on he socie y as
compa ed o he CSR ac i i ies unde aken by he A ghan.
Recommenda ions and Conclusion
1) The A ghan co po a e sec o needs o ake mo e measu es o p ac ical implemen a ion o he CSR in o de o
pe o m i e ec i ely and on egula basis.
2)The Managemen o he A ghan i ms needs o be mo e o ien ed and ained on CSR.
3) The CSR e o s in A ghanis an need o be mo e planned, budge ed, coo dina ed and ocused on he wel a e
o he socie y.
4) Though he CSR e o s in Pakis an a e o mode a e le el, howe e , he i ms should publish epo s on hei
CSR ac i i ies so ha a posi i e image o he indus y in he gene al public is de eloped and mo e people a e
able o bene i om i s CSR ac i i ies.
6) Managemen in bo h he egions needs o ocus on p o ision o Pos -pensiona y bene i s o hei employees
so ha hei s anda d o li ing is main ained a e comple ion o hei se ices.
Con ibu ion o Resea ch o Nex Le el:
This esea ch aimed a unde s anding he concep o CSR in wo di e en egions o Sou h Asia, Pakis an and
A ghan. I was seen in his esea ch and also con i med om he p e ious esea ch on he subjec ha CSR
p ac ices a e mo e in o mal and on ad-hoc basis in his pa o he wo ld especially in A ghanis an. Fu he
esea ch is equi ed o iden i y he easons behind in o mal p ac icing o CSR in i ms o Asia and in Pakis an.
The ac o s in he gene al en i onmen o he i ms should be s udied o he success o CSR. As, i was seen
ha he business en i onmen in Pakis an was mo e conduci e o business and CSR as compa ed o A ghanis an
hough he need o CSR in he la e socie y was mo e as compa ed o Pakis an.
Conclusion:
This s udy was unde aken o compa e he unde s anding o he managemen o i ms in Pakis an and
A ghanis an ega ding CSR.I was concluded ha Managemen o i msin Pakis an was highly educa ed, well
ained and he e o e had be e unde s anding o he concep o CSR. In addi ion, mo e p ac ical measu es we e
aken by he managemen o implemen a ion o CSR as compa ed o he A ghan i ms. This esul ed in mo e
egula and mo e e ec i e CSR p ac ices being pe o med by he Pak i ms as compa ed o A ghanis an.To
summa ize, he CSR p ac ices we e mo e e ec i e in Pakis an as compa ed o CSR e o s in A ghanis an.
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Au ho In o ma ion
Pe ezAkh a
P og am O ice /Assis an P o esso , Pakis an
Ins i u e o Communi y Oph halmology (PICO),
HMC, Peshawa -Pakis an
Sajjad Ali
PhD Schola , Sa hadUni e si y Peshawa
Iqbal Shah
On a io S a e, Canada
Fayaz Ali Shah
Assis an P o esso , Depa men o Managemen
Sciences, Islamia College Peshawa .
