Page 14 - CMA Journal (Nov-Dec 2025)

EXCLUSIVE Exclusive Interview

INTERVIEW

o
“ Pollution is not an external or foreign
r
r
eign
issue. It is a domestic problem that directly
d directly
u uality
affects our health, livelihoods, and quality
l
of life. The real goal of environmental al
s of
policy should be to improve the lives of
ntre of
Pakistanis, keeping people at the centre of
all decisions “

Dr. Adil Najam
m
i
u
t
s
President of WWF International & Dean Emeritus
and
and Professor of International Relations and
Earth and Environment, Frederick S. Pardee
dee
sity
School of Global Studies, Boston University
ICMA: How can philanthropy in Pakistan, especially
corporate giving, be measured and reported in a
meaningful way, and what role can accountants play
in ensuring transparency and impact?

Dr. Adil Najam: Building on my work on giving in
Pakistan, undertaken for the Pakistan Centre for
Philanthropy (PCP), I would strongly advocate for the
training and education of accountants on how to better
measure and report philanthropic giving by corporates in
Pakistan. Although many companies in Pakistan engage
generously in philanthropic activities, not all of them
report these activities consistently and clearly in their
annual accounts. ICMA and its membership can help
address this challenge by helping develop clear processes
for philanthropic reporting in corporate annual reports.

During our research we found many instances where
philanthropic activities are clearly highlighted in the
narrative sections but are inadequately reflected or doing good but also in being visibly and credibly
entirely missing in the Financial Statements and recognized for doing good, whether as CSR or under ESG
Accounts. As a result, these contributions are not frameworks or through charitable initiatives such as
properly counted or recognized. This is a missed support to hospitals and other social causes.

opportunity because a company’s value lies not only in

12 ICMA’s Chartered Management Accountant, Nov-Dec, 2025