The Institute of Chartered Accountants of Pakistan (ICAP) and the Institute of Cost and Management Accountants of Pakistan (ICMA Pakistan) have announced the evaluation criteria for the Best Corporate and Sustainability Report (BCSR) Awards 2026. The Joint Evaluation Committee of the two professional bodies has approved the continued use of the 2025 Evaluation Criteria for assessing annual reports submitted for this year’s awards.
The BCSR Awards recognize corporate reporting practices and provide a framework for evaluating how organizations present information through their annual reports. By retaining the existing criteria for the 2026 evaluation, ICAP and ICMA Pakistan have provided companies with clarity on the framework that will be used to assess their annual reports for the current awards cycle.
The evaluation criteria provide the basis for reviewing annual reports across the areas covered by the BCSR Awards. Companies participating in the awards can access the criteria through the respective platforms of ICAP and ICMA Pakistan. The announcement allows organizations preparing or finalizing their annual reports to refer to the established framework while ensuring that relevant reporting requirements and disclosures are addressed.
Alongside announcing the criteria for 2026, the Joint Evaluation Committee has also invited members to provide feedback that could contribute to the development of the criteria for the 2027 awards. Members have been given until October 16, 2026, to submit their suggestions. The feedback process provides an opportunity for professionals and stakeholders to propose changes or improvements to the evaluation framework for future award cycles.
Suggestions for the 2027 criteria can be submitted through the designated email addresses of ICAP and ICMA Pakistan. Members can send their feedback to dtscomments@icap.org.pk or bcsra@icmap.com.pk by the October 16 deadline. The two organizations have encouraged members to share their views as part of the process for developing the next evaluation framework.
The continued use of the 2025 criteria for the BCSR Awards 2026 also provides consistency in the assessment of annual reports from one award cycle to the next. Companies can therefore use the existing evaluation framework as a reference when reviewing their reporting practices and preparing submissions for this year’s awards.
The announcement highlights the role of professional accounting and management bodies in maintaining structured standards for corporate and sustainability reporting in Pakistan. With the 2026 evaluation criteria now confirmed, participating organizations have a defined framework for the current awards, while the feedback process will allow ICAP and ICMA Pakistan to consider members’ recommendations when developing the criteria for the 2027 BCSR Awards.
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