Abstract
Aim of the study was to find out and compare the level of understanding and practices of CSR in the two different sectors of economy in Khyber Pakhtunkhwa. Purpose of the study was to find out and compare the understanding of corporate social responsibility in these two different types of large scale industries of Khyber Pakhtunkhwa. That is, how well the management of the Tobacco sector and Sugar mills industry understands the CSR phenomena and how effective are their CSR practices. The study was restricted to the highest managers by using open and pre-structured questionnaire. The qualitative approach to research was used for the study. The Miles and Huberman (1994) three-stage process approach was used for data analysis. The study concluded that the understanding and the quality of CSR practices were more properly planned, coordinated, integrated and effectively performed in the Tobacco sector as compared to the Sugar Mills sector industries due to more organized and planned CSR efforts in that sector, which resulted in greater efficacy of the CSR efforts performed by the Tobacco Sector for the society..
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