THE GAZETTE OF PAKISTAN
                                  EXTRAORDINARY

                                         PART II

                              Statutory Notifications (S.R.O)


                     Securities and Exchange Commission of Pakistan

                                     NOTIFICATION

                              Islamabad, the November 16, 2009



S.R.O. 983(I)/2009.- In exercise of powers conferred by sub-section (1) of section 246 of the
Companies Ordinance, 1984 (XLVII of 1984) delegated vide S.R.O 659(I)/2009 dated July
14, 2009, the Commissioner (Company Law Division) is pleased to issue the following
General Order, namely:-

              COMPANIES (CORPORATE SOCIAL RESPONSIBILITY)
                          GENERAL ORDER, 2009


1.     Short title, application and commencement.- (1) This General Order shall be called
the Companies (Corporate Social Responsibility) General Order, 2009.


(2)    It shall be applicable on all the public companies from the financial year beginning on
or after July 1, 2009.

(3)    Words and expressions used but not defined in this General Order shall have the same
meaning as are assigned to them in the Companies Ordinance, 1984 (the Ordinance).


2.     Obligations under the law- (1) Every company shall provide descriptive as well as
monetary disclosures of the Corporate Social Responsibility activities undertaken by it
during each financial year.




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(2)    Such disclosures shall be made in the directors’ report to the shareholders annexed to
the annual audited accounts. The disclosure of such activities will be in addition to the
disclosure requirements already mentioned in the Ordinance.


(3)    The disclosures, wherever required, shall include, but shall not be limited to the
following:

       (i)      corporate philanthropy
       (ii)     energy conservation
       (iii)    environmental protection measures
       (iv)     community investment and welfare schemes
       (v)      consumer protection measures
       (vi)     welfare spending for under-privileged classes
       (vii)    industrial relations
       (viii)   employment of special persons
       (ix)     occupational safety and health
       (x)      business ethics and anti-corruption measures
       (xi)     national-cause donations
       (xii)    contribution to national exchequer
       (xiii)   rural development programmes.


(4)    It shall be the duty of every person referred to in sub-section (2) of section 246 of the
Ordinance to comply with the provisions of this General Order.




No. CLD/RD/602(34)/2009




                                                                (Salman Ali Shaikh)
                                                                Commissioner (CLD)




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