This paper presents an explanation of why and how institutional arrangements influence the practice of CSR in Pakistan. The authors conduct in-depth interviews with CSR managers; national regulators; and, members of CSR promoting institutions. Our findings suggest that Pakistani CSR is largely found to be in support of charities and donations. Family traditions and religion are primary drivers for the adoption of CSR followed by the influence of peer pressure. Additionally, limited regulative pressures were attributed to the current ambiguity surrounding corporate regulation in Pakistan. This paper contributes to the literature on CSR by identifying internal drivers of CSR praxis.

本文对制度安排为何以及如何影响巴基斯坦企业社会责任的行为进行了解释。作者对企业社会责任经理进行了深入采访；国家监管机构；以及企业社会责任促进机构的成员。我们的发现表明，巴基斯坦的CSR在很大程度上被认为是支持慈善机构和捐赠的。家庭传统和宗教是采用企业社会责任的主要驱动力，随后是同伴压力的影响。另外，有限的监管压力归因于当前围绕巴基斯坦公司监管的含糊不清。本文通过确定企业社会责任实践的内部驱动因素，为企业社会责任文献做出了贡献。