{"id":"https://openalex.org/W3206494853","doi":"https://doi.org/10.3390/su132011409","title":"Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan","display_name":"Application of Global Reporting Initiative (GRI) Principles for Measuring Quality of Corporate Social Responsibility (CSR) Disclosure: Evidence from Pakistan","publication_year":2021,"publication_date":"2021-10-15","ids":{"openalex":"https://openalex.org/W3206494853","doi":"https://doi.org/10.3390/su132011409","mag":"3206494853"},"language":"en","primary_location":{"id":"doi:10.3390/su132011409","doi":"https://doi.org/10.3390/su132011409","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su132011409","pdf_url":"https://www.mdpi.com/2071-1050/13/20/11409/pdf?version=1634868298","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/13/20/11409/pdf?version=1634868298","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":null,"display_name":"Hina Ismail","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17120543","display_name":"National University of Modern Languages","ror":"https://ror.org/008dh2426","country_code":"PK","type":"education","lineage":["https://openalex.org/I17120543"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Hina Ismail","raw_affiliation_strings":["Department of Management, Faculty of Management Sciences, National University of Modern Languages, Islamabad 40000, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Faculty of Management Sciences, National University of Modern Languages, Islamabad 40000, Pakistan","institution_ids":["https://openalex.org/I17120543"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5020767852","display_name":"Muhammad Abid Saleem","orcid":"https://orcid.org/0000-0003-4575-2110","observed_orcids":["https://orcid.org/0000-0003-4575-2110"]},"institutions":[{"id":"https://openalex.org/I29894533","display_name":"Charles Darwin University","ror":"https://ror.org/048zcaj52","country_code":"AU","type":"education","lineage":["https://openalex.org/I29894533"]}],"countries":["AU"],"is_corresponding":true,"raw_author_name":"Muhammad A. Saleem","raw_affiliation_strings":["Asia Pacific College of Business and Law, Charles Darwin University, Ellengowan Dr, Darwin, NT 0810, Australia"],"raw_orcid":"https://orcid.org/0000-0003-4575-2110","affiliations":[{"raw_affiliation_string":"Asia Pacific College of Business and Law, Charles Darwin University, Ellengowan Dr, Darwin, NT 0810, Australia","institution_ids":["https://openalex.org/I29894533"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5054821204","display_name":"Sadaf Zahra","orcid":"https://orcid.org/0000-0002-3189-7514","observed_orcids":["https://orcid.org/0000-0002-3189-7514"]},"institutions":[{"id":"https://openalex.org/I17120543","display_name":"National University of Modern Languages","ror":"https://ror.org/008dh2426","country_code":"PK","type":"education","lineage":["https://openalex.org/I17120543"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Sadaf Zahra","raw_affiliation_strings":["Department of Management, Faculty of Management Sciences, National University of Modern Languages, Islamabad 40000, Pakistan"],"raw_orcid":"https://orcid.org/0000-0002-3189-7514","affiliations":[{"raw_affiliation_string":"Department of Management, Faculty of Management Sciences, National University of Modern Languages, Islamabad 40000, Pakistan","institution_ids":["https://openalex.org/I17120543"]}]},{"author_position":"middle","author":{"id":null,"display_name":"Muhammad S. Tufail","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I127670440","display_name":"Bahauddin Zakariya University","ror":"https://ror.org/05x817c41","country_code":"PK","type":"education","lineage":["https://openalex.org/I127670440"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Muhammad S. Tufail","raw_affiliation_strings":["Institute of Management Sciences, Bahauddin Zakariya University, Multan 60000, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Management Sciences, Bahauddin Zakariya University, Multan 60000, Pakistan","institution_ids":["https://openalex.org/I127670440"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5057667202","display_name":"Rao Akmal Ali","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I17120543","display_name":"National University of Modern Languages","ror":"https://ror.org/008dh2426","country_code":"PK","type":"education","lineage":["https://openalex.org/I17120543"]}],"countries":["PK"],"is_corresponding":false,"raw_author_name":"Rao Akmal Ali","raw_affiliation_strings":["Department of Management, Faculty of Management Sciences, National University of Modern Languages, Islamabad 40000, Pakistan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Management, Faculty of Management Sciences, National University of Modern Languages, Islamabad 40000, Pakistan","institution_ids":["https://openalex.org/I17120543"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5020767852"],"corresponding_institution_ids":["https://openalex.org/I29894533"],"apc_list":{"value":1900,"currency":"CHF","value_usd":2052},"apc_paid":{"value":1900,"currency":"CHF","value_usd":2052},"fwci":3.7926,"has_fulltext":true,"cited_by_count":27,"citation_normalized_percentile":{"value":0.93429771,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"13","issue":"20","first_page":"11409","last_page":"11409"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13794","display_name":"Financial Reporting and XBRL","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/corporate-social-responsibility-disclosure","display_name":"corporate social responsibility disclosure","score":0.9190000295639038},{"id":"https://openalex.org/keywords/information-disclosure-quality","display_name":"disclosure quality","score":0.796999990940094},{"id":"https://openalex.org/keywords/pakistan-stock-exchange","display_name":"Pakistan Stock Exchange","score":0.800000011920929},{"id":"https://openalex.org/keywords/corporate-transparency-and-accountability","display_name":"corporate transparency and accountability","score":0.6039999723434448}],"concepts":[{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.8825376033782959},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7764616012573242},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7122202515602112},{"id":"https://openalex.org/C197947376","wikidata":"https://www.wikidata.org/wiki/Q5155608","display_name":"Comparability","level":2,"score":0.628456175327301},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.6191558241844177},{"id":"https://openalex.org/C2777146004","wikidata":"https://www.wikidata.org/wiki/Q14949826","display_name":"CLARITY","level":2,"score":0.5799601674079895},{"id":"https://openalex.org/C9354725","wikidata":"https://www.wikidata.org/wiki/Q286017","display_name":"Operationalization","level":2,"score":0.5573508143424988},{"id":"https://openalex.org/C200870193","wikidata":"https://www.wikidata.org/wiki/Q11691","display_name":"Stock exchange","level":2,"score":0.5548768043518066},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.47990095615386963},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.4680931866168976},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.4535946249961853},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4530980885028839},{"id":"https://openalex.org/C147598955","wikidata":"https://www.wikidata.org/wiki/Q3427818","display_name":"Social responsibility","level":2,"score":0.44975441694259644},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.44837766885757446},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.41235196590423584},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.28373295068740845},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.24486154317855835},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.16247162222862244},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.0},{"id":"https://openalex.org/C55493867","wikidata":"https://www.wikidata.org/wiki/Q7094","display_name":"Biochemistry","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C114614502","wikidata":"https://www.wikidata.org/wiki/Q76592","display_name":"Combinatorics","level":1,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/su132011409","doi":"https://doi.org/10.3390/su132011409","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su132011409","pdf_url":"https://www.mdpi.com/2071-1050/13/20/11409/pdf?version=1634868298","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:13:y:2021:i:20:p:11409-:d:657316","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/13/20/11409/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"},{"id":"pmh:oai:doaj.org/article:9584c47a70a742ffad5eaace3e867035","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/9584c47a70a742ffad5eaace3e867035","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, Vol 13, Iss 11409, p 11409 (2021)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su132011409","doi":"https://doi.org/10.3390/su132011409","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su132011409","pdf_url":"https://www.mdpi.com/2071-1050/13/20/11409/pdf?version=1634868298","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320320993","display_name":"Charles Darwin University","ror":"https://ror.org/048zcaj52"}],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3206494853.pdf","grobid_xml":"https://content.openalex.org/works/W3206494853.grobid-xml"},"referenced_works_count":67,"referenced_works":["https://openalex.org/W1504122612","https://openalex.org/W1515624008","https://openalex.org/W1898778541","https://openalex.org/W1933160873","https://openalex.org/W1943295244","https://openalex.org/W1969753996","https://openalex.org/W1971574535","https://openalex.org/W1985252934","https://openalex.org/W1986978939","https://openalex.org/W1988633248","https://openalex.org/W1989640523","https://openalex.org/W1993195742","https://openalex.org/W1997639969","https://openalex.org/W2003937960","https://openalex.org/W2010538986","https://openalex.org/W2013647431","https://openalex.org/W2016218339","https://openalex.org/W2017080666","https://openalex.org/W2021573376","https://openalex.org/W2027032257","https://openalex.org/W2029292915","https://openalex.org/W2030765894","https://openalex.org/W2033795716","https://openalex.org/W2041633898","https://openalex.org/W2052018139","https://openalex.org/W2052795891","https://openalex.org/W2053101204","https://openalex.org/W2055013323","https://openalex.org/W2055183421","https://openalex.org/W2056960121","https://openalex.org/W2058364624","https://openalex.org/W2059285952","https://openalex.org/W2061399015","https://openalex.org/W2069857911","https://openalex.org/W2072237339","https://openalex.org/W2074492816","https://openalex.org/W2086742892","https://openalex.org/W2094369893","https://openalex.org/W2097530843","https://openalex.org/W2104668296","https://openalex.org/W2124785073","https://openalex.org/W2127035639","https://openalex.org/W2130870298","https://openalex.org/W2138762177","https://openalex.org/W2141347671","https://openalex.org/W2203271450","https://openalex.org/W2288789894","https://openalex.org/W2332782890","https://openalex.org/W2528345711","https://openalex.org/W2585384096","https://openalex.org/W2586584619","https://openalex.org/W2593122468","https://openalex.org/W2625047481","https://openalex.org/W2745003481","https://openalex.org/W2789089177","https://openalex.org/W2792746890","https://openalex.org/W3015769847","https://openalex.org/W3022762737","https://openalex.org/W3086659398","https://openalex.org/W3121864606","https://openalex.org/W3123522873","https://openalex.org/W3123876242","https://openalex.org/W3125410430","https://openalex.org/W3129089459","https://openalex.org/W3195551801","https://openalex.org/W3198034088","https://openalex.org/W7014771604"],"related_works":["https://openalex.org/W4296041355","https://openalex.org/W246238352","https://openalex.org/W4307835425","https://openalex.org/W6927175643","https://openalex.org/W4383265134","https://openalex.org/W2520746883","https://openalex.org/W2752316254","https://openalex.org/W4388019305","https://openalex.org/W7123358571","https://openalex.org/W4308910834"],"abstract_inverted_index":{"CSR":[0,71,150],"Reporting":[1,62],"is":[2,94],"an":[3],"essential":[4],"mechanism":[5],"for":[6,66,98,147],"ensuring":[7],"the":[8,38,52,60,68,87,128,144],"transparency":[9],"and":[10,26,102,110,120,123,132],"accountability":[11],"of":[12,40,70,80,130],"companies":[13,85],"towards":[14],"sustainability":[15],"performance.":[16],"To":[17],"further":[18],"promote":[19],"that":[20,114,140],"sustainable":[21],"development":[22],"agenda,":[23],"CSR-related":[24],"regulations":[25],"policies":[27],"have":[28],"emerged":[29],"worldwide,":[30],"including":[31],"in":[32,44],"Pakistan.":[33],"Therefore":[34],"this":[35,136],"study":[36,57,137],"assesses":[37],"quality":[39,69,100],"corporate":[41],"social":[42],"responsibility":[43],"annual":[45,78],"reports":[46,79],"issued":[47],"by":[48],"firms":[49,117],"listed":[50],"at":[51],"Pakistan":[53],"Stock":[54],"Exchange.":[55],"This":[56],"has":[58],"operationalized":[59],"Global":[61],"Initiative":[63],"(GRI)":[64],"principles":[65,101],"examining":[67],"disclosures.":[72],"The":[73],"paper":[74],"sample":[75],"comprised":[76],"540":[77],"90":[81],"financial":[82],"or":[83],"non-financial":[84],"from":[86],"years":[88],"2012":[89],"to":[90,96],"2017.":[91],"Content":[92],"analysis":[93],"performed":[95],"look":[97],"six":[99],"measures,":[103],"i.e.,":[104],"balance,":[105],"comparability,":[106],"accuracy,":[107],"clarity,":[108],"reliability,":[109],"timeliness.":[111],"Results":[112],"suggested":[113],"most":[115],"Pakistani":[116],"provide":[118],"precise":[119],"on-time":[121],"information":[122,131],"put":[124],"less":[125],"emphasis":[126],"on":[127],"balance":[129],"comparable":[133],"information.":[134],"Moreover,":[135],"also":[138],"highlighted":[139],"organizations":[141],"should":[142],"implement":[143],"GRI":[145],"principle":[146],"disclosing":[148],"qualitative":[149],"report.":[151]},"counts_by_year":[{"year":2026,"cited_by_count":4},{"year":2025,"cited_by_count":6},{"year":2024,"cited_by_count":11},{"year":2023,"cited_by_count":5},{"year":2022,"cited_by_count":1}],"updated_date":"2026-10-16T09:59:22.235173","created_date":"2021-10-25T00:00:00"}
