CSR reporting: a review of the Pakistani aviation industry

Purpose – The purpose of this paper is to evaluate the corporate social responsibility (CSR) content on corporate web sites and in annual reports, to identify the prevailing CSR dimensions and themes employed by the aviation industry of Pakistan. Design/methodology/approach – The authors use a qualitative content analysis of annual reports and corporate web sites to identify primary CSR dimensions and themes in the aviation companies in Pakistan. Findings – Only 13 out of 39 companies (or 33 per cent) clearly identified at least one CSR dimension in their financial reporting and/or on their web site. Overall content analysis revealed prevalence of two distinct CSR dimensions, including Social and Economic as well as Environment, and eight subsequent themes.