The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries

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...