Table A2.

List of CSR disclosure items

CategoryItem descriptionAverage score
Environmental1. Environmental policy statement26.37
2. Use of renewable energy or energy-saving measures
3. Waste management and recycling practices
4. Water conservation and management
5. Environmental protection projects or expenditures
Social/ community6. Charitable donations and sponsorships52.19
7. Support for education or public health
8. Participation in community development programs
9. Disaster relief or emergency aid support
Employee/ human capital10. Employee training and development programs56.99
11. Equal employment opportunity policies
12. Employee health and safety measures
13. Employee welfare programs (e.g. housing, canteen, childcare)
14. Employee grievance mechanisms
15. Labour union information or employee representation
16. Compensation and benefits
17. Gender diversity or women empowerment initiatives
18. Work–life balance or flexible working arrangements
19. Employee engagement initiatives or feedback mechanisms
Products and customers20. Product quality and safety policies52.50
21. Customer satisfaction programs or feedback systems
22. Product labelling and accurate information
23. Innovation or R&D for product improvement
24. Ethical advertising or responsible marketing
25. Accessibility of products/services to disadvantaged groups
26. After-sales service and complaint handling
27. Customer data privacy or cybersecurity practices
Overall average score49.28
Source(s):Khan et al. (2013); Rashid and Hossain (2022) 

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