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This study aims to examine the key determinants of corporate social responsibility (CSR) disclosure of all listed banks that operate their function in an emerging market, Pakistan.

This study applied the principles of systems-oriented theories such as legitimacy, stakeholder and agency theory. The hypothesis is linking the bank’s social disclosure and its determinants are developed. The relevant data was gathered from the bank’s annual reports and Pakistan Stock Exchange from 2008 to 2018. Further, governance attributes and performance measures are used as the predictor variable and the CSR score as the predicted variable. This study applied panel data analysis on the sampled banks to examine the proposed hypothesis for empirical estimation.

This study’s inclusive results confirm that the hypothesized determinants of board size, foreign directors on board and female directors on board positively impact the CSR disclosure potential. Board size significantly explains the CSR disclosure in all bank samples. The determined performance measures, profitability and liquidity show a significant positive relationship with CSR disclosure except for few exceptions.

This study’s results lack generalizability due to its unique setting; future researchers can extend the research scope in national–international settings and a regional context.

This study enriches the literature on CSR disclosure determinants and is relevant to practice in an emerging context. It can be helpful from a policy perspective; institutions (bodies) that regulate banks should recognize the governance and performance aspects essential to enhancing CSR disclosure and enhancing the bank’s performance hence value.

This research offers empirical evidence that sheds light on the key governance attributes and performance measures that partially affect CSR disclosure and its extent. In doing so, this study’s findings contribute to the literature significantly, along with regulators, shareholders, deposit holders, individual–institutional investors.

Drawing upon the intellectual capital-based view theory, this study explored the relationship between green intellectual capital (IC) and environmental performance (EP) with the intervening effect of green human resource management (GHRM).

Cross-sectional data were collected from 187 human resource directors/managers working in manufacturing firms of Pakistan. A partial least squares approach was applied to test the hypothesized relationships.

The results showed a mediating effect of GHRM on the relationship between green human capital and the organizational EP. Also two dimensions of green IC (green human capital, green relational capital) were also found positively related to the EP of the firm.

Policymakers should devote their attention to the preservation and enhancement of their employees' knowledge as green human capital is possessed by the employees. Furthermore, managers must exchange information with key stakeholders to better understand and resolve their environmental concerns. Organizational leaders must also ensure the implementation of GHRM policies that, in turn, improve the EP with the aid of green IC.

The current research contributes to the literature by defining green IC as an antecedent and GHRM as an intervening variable for EP. In addition, this study underlines the significance of GHC as a valuable intangible asset for the achievement of environmental sustainability. It also illustrates the importance of GRC, which creates an exchange partnership with the stakeholders to promote corporate environmentalism.