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This paper examines the drivers and barriers to adopt sustainability practices in Pakistani SMEs. Corporate sustainability has become important issue during the last few decades. Existing literature focus on large companies and thereby paid limited attention to SMEs. There is an increased understanding that SMEs should focus on sustainability practices to remain competitive. There is limited research that capture the extent of adoption of sustainability practices as well as its drivers and barriers. This paper fills the gap and uses institutional theory to explain the drivers and barriers of sustainability practices in SMEs of Pakistan. This qualitative research was conducted in Multan, Pakistan where interviewees from the managers of eight SMEs in the manufacturing sector were conducted. In addition to this questionnaire was sent to SMEs in order to capture the extent of the adoption of sustainability practices. The research findings show certain drivers: commitment by top management, competitor pressure, stakeholders’ pressure and barriers: lack of resources, lack of training and education and lack of awareness for the adoption of sustainability practices. This paper contributes to the sustainability literature in emerging and developing countries. Through an increased awareness of drivers and barriers, policy makers and practitioners may take necessary steps to improve sustainability practices in SMEs
Zeeshan Mahmood; Waris Ali; Javed Iqbal; Sadaf Fatima. Drivers and Barriers of Sustainability Practices in Emerging and Developing Economies. Journal of Business and Social Review in Emerging Economies 2019, 5, 213 -222.
AMA StyleZeeshan Mahmood, Waris Ali, Javed Iqbal, Sadaf Fatima. Drivers and Barriers of Sustainability Practices in Emerging and Developing Economies. Journal of Business and Social Review in Emerging Economies. 2019; 5 (1):213-222.
Chicago/Turabian StyleZeeshan Mahmood; Waris Ali; Javed Iqbal; Sadaf Fatima. 2019. "Drivers and Barriers of Sustainability Practices in Emerging and Developing Economies." Journal of Business and Social Review in Emerging Economies 5, no. 1: 213-222.
Basic objective of this research was to discover the impact of Leverage on Risk and Profitability. For this purpose main focus of research was SMEs and Commercial sector of Pakistan. Leverage has three types DOL, DFL and DTL. And these three types of leverage are independent variables for this research while dependent variables of this research are ROE, ROA, ROS, GM and Risk. Further sales growth is also used as control variable in this research. Time frame for data analysis was 3 years from 2012 to 2014. Sample size for this research is 61 SMEs and Commercial sector organizations. Secondary data was used in this research and data was collected by using different data collection methods. SPSS version 20 was used to analyze data. Linear regression analyses were used to check the significant relationship between independent variables and dependent variables. This research is limited to just SMEs and Commercial sector organization so we cannot use these results for overall industry or sectors. This research is entirely new research for SMEs and Commercial sector organizations.
Javed Iqbal; Moeed Ahmad Sandhu; Zubair Ahmad; Muhammad Hamza Javed; Waris Ali. Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab. Journal of Accounting and Finance in Emerging Economies 2018, 4, 17 -28.
AMA StyleJaved Iqbal, Moeed Ahmad Sandhu, Zubair Ahmad, Muhammad Hamza Javed, Waris Ali. Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab. Journal of Accounting and Finance in Emerging Economies. 2018; 4 (1):17-28.
Chicago/Turabian StyleJaved Iqbal; Moeed Ahmad Sandhu; Zubair Ahmad; Muhammad Hamza Javed; Waris Ali. 2018. "Impact of Leverage and Risk Exposure on Financial Performance in SMEs of Northern Punjab." Journal of Accounting and Finance in Emerging Economies 4, no. 1: 17-28.
The aim of this research is to investigate the link between different proxies of social visibility such as company size, company profitability, environmental sensitivity, and multinational subsidiary with CSR disclosure. This study used a content analysis method to extract CSR-related information from the annual reports of 253 listed companies of Pakistan. The collected data was analyzed through a multiple linear pooled regression analysis technique. The results showed that company size, company profitability, environmental sensitivity, and to be a multinational subsidiary have a significant positive relationship with CSR disclosure. This indicates that different aspects of corporate social visibility are associated with CSR disclosure. We assert that highly socially visible companies, prone to pressures from various actors of the society such as the media, NGOs, the government, and other stakeholders, appear to disclose CSR information to manage relationships with these actors.
Waris Ali; Maha Faisal Alsayegh; Zubair Ahmad; Zeeshan Mahmood; Javed Iqbal. The Relationship between Social Visibility and CSR Disclosure. Sustainability 2018, 10, 866 .
AMA StyleWaris Ali, Maha Faisal Alsayegh, Zubair Ahmad, Zeeshan Mahmood, Javed Iqbal. The Relationship between Social Visibility and CSR Disclosure. Sustainability. 2018; 10 (3):866.
Chicago/Turabian StyleWaris Ali; Maha Faisal Alsayegh; Zubair Ahmad; Zeeshan Mahmood; Javed Iqbal. 2018. "The Relationship between Social Visibility and CSR Disclosure." Sustainability 10, no. 3: 866.
This research paper aims to understand the impact of corporate governance (CG) on economic, social, and environmental sustainability disclosures. This paper adopted an explanatory sequential mixed methods approach. The data regarding corporate governance and sustainability disclosure were collected from top 100 companies listed on the Pakistan Stock Exchange (PSE) for the period ranging from 2012 to 2015. In addition to the quantitative data, we collected qualitative data through interviews with five board members of different companies. Overall, our results indicate that CG elements enhance sustainability disclosures. This study concludes that a large board size consisting of a female director and a CSR committee (CSRC) is better able to check and control management decisions regarding sustainability issues (be they economic, environment, or social) and resulted in better sustainability disclosure. This paper, through quantitative and qualitative analysis, provides a methodological and empirical contribution to the literature on corporate governance and sustainability reporting in emerging and developing countries.
Zeeshan Mahmood; Rehana Kouser; Waris Ali; Zubair Ahmad; Tahira Salman. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability 2018, 10, 207 .
AMA StyleZeeshan Mahmood, Rehana Kouser, Waris Ali, Zubair Ahmad, Tahira Salman. Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study. Sustainability. 2018; 10 (1):207.
Chicago/Turabian StyleZeeshan Mahmood; Rehana Kouser; Waris Ali; Zubair Ahmad; Tahira Salman. 2018. "Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study." Sustainability 10, no. 1: 207.
This paper provides evidence that CSR (corporate social responsibility) forums and networks such as the United Nations Global Compact Local Network (UNGC), non-governmental organizations (NGOs) such as the World Wide Fund (WWF) for Nature, and CSR standards such as International Organization for Standardization (ISO) 14000 play a significant role in driving CSR disclosure, using data from publicly quoted companies in Pakistan. The role of CSR-promoting institutions in enhancing capacity can provide a key explanation for the previously noted differences in disclosure patterns between developed and developing countries, on the one hand, and the improved disclosure in developing countries linked to the development of such institutions, on the other. Academically, this research demonstrates the vital importance of CSR-promoting institutions, and the related normative isomorphism logics, for CSR disclosure in lower-income countries, which have previously been assumed to largely lack such institutions. In practical terms, the significant relationship between CSR-promoting institutions and CSR disclosure suggests that we need stronger policies to encourage the development of such institutions. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Waris Ali; Jedrzej George Frynas. The Role of Normative CSR-Promoting Institutions in Stimulating CSR Disclosures in Developing Countries. Corporate Social Responsibility and Environmental Management 2017, 25, 373 -390.
AMA StyleWaris Ali, Jedrzej George Frynas. The Role of Normative CSR-Promoting Institutions in Stimulating CSR Disclosures in Developing Countries. Corporate Social Responsibility and Environmental Management. 2017; 25 (4):373-390.
Chicago/Turabian StyleWaris Ali; Jedrzej George Frynas. 2017. "The Role of Normative CSR-Promoting Institutions in Stimulating CSR Disclosures in Developing Countries." Corporate Social Responsibility and Environmental Management 25, no. 4: 373-390.
Based on a survey and content analysis of 76 empirical research articles, this article reviews the factors driving Corporate Social Responsibility (CSR) disclosure in both developed and developing countries. We find that firm characteristics such as company size, industry sector, profitability, and corporate governance mechanisms predominantly appear to drive the CSR reporting agenda. Furthermore, political, social, and cultural factors influence the CSR disclosure agenda. We find crucial differences between the determinants of CSR disclosure in developed and developing countries. In developed countries, the concerns of specific stakeholders, for example, regulators, shareholders, creditors, investors, environmentalists and the media are considered very important in disclosing CSR information. In developing countries, CSR reporting is more heavily influenced by the external forces/powerful stakeholders such as international buyers, foreign investors, international media and international regulatory bodies (e.g. the World Bank). Furthermore, in contrast to developed countries, firms in developing countries perceive relatively little pressure from the public with regards to CSR disclosure. Copyright © 2017 John Wiley & Sons, Ltd and ERP Environment
Waris Ali; Jedrzej George Frynas; Zeeshan Mahmood. Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management 2017, 24, 273 -294.
AMA StyleWaris Ali, Jedrzej George Frynas, Zeeshan Mahmood. Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review. Corporate Social Responsibility and Environmental Management. 2017; 24 (4):273-294.
Chicago/Turabian StyleWaris Ali; Jedrzej George Frynas; Zeeshan Mahmood. 2017. "Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review." Corporate Social Responsibility and Environmental Management 24, no. 4: 273-294.