Degree
Master of Business Administration Executive
Faculty / School
School of Business Studies (SBS)
Department
Department of Finance
Year of Award
2024
Advisor/Supervisor
Dr. Sana Tauseef,Associate Professor and Director QEC, Department of Finance
Project Type
MBA Executive Research Project
Access Type
Restricted Access
Keywords
ESG, Sustainability, GRI disclosures, International frameworks, Gap Analysis
Executive Summary
ESG reporting is an emerging theme, which takes a more comprehensive approach towards the company’s value creation model. It implies that businesses should consider about the society and environment while making profits. In the context of Pakistan’s automotive industry only two companies Atlas Honda Ltd and Indus Motor Company Ltd, are reporting on ESG dimensions. This report provides an analysis of the status of reporting using GRI disclosures framework. Status of disclosures is analyzed through comparison of both firms and the gap analysis using other international frameworks of environmental reporting. Data collection is done through published information and interviews from both companies’ representatives. Analysis is done through comparison of both companies and gap identification with international reporting. While both companies reporting initiatives are commendable, there are areas of further improvement in terms of reporting of Scope 2 & 3 emissions, improving gender diversity, ensuring sound practices for whistle blowing to improve the corporate governance and linking CEO remuneration to achievement on ESG targets.
Pages
vii, 98
Recommended Citation
Bhombal, M., & Saleem, H. (2024). Environmental, Social and Governance (ESG) Reporting and Performance: a case study of Pakistan’s two top listed automotive companies (Unpublished graduate research project). Institute of Business Administration, Pakistan. Retrieved from https://ir.iba.edu.pk/research-projects-emba/648
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