Abstract
The main objective of this study is to investigate the impact of corporate social responsibility disclosure (CSR) and corporate governance structure (CG) on firm performance under different government regimes in Pakistan. The study used an unbalanced data of 71 firms listed in the Pakistan Stock Exchange (PSX) for 2001-2018. The CSR index is created using 12 items related to the four themes including community services, environmental issues, employee welfare, and product and services information. The CG structure is measured using the board independence, the board size, and the CEO duality. The findings prove that more CSR activities and a strong CG structure help the firms to increase their performance under the political government context. The results imply that an effective CG structure along with better CSR disclosure increase the firm performance.
