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Learning Journal Unit 2

Roshan, established in 2003, is Afghanistan's leading telecommunications provider, offering mobile connectivity, internet access, and mobile banking solutions. Governed by a board of directors and primarily owned by the Agha Khan Fund for Economic Development, Roshan focuses on profitability while also committing to social and environmental responsibilities as a recognized B Corporation. This unique approach allows Roshan to positively impact the community and contribute to local employment and economic development.

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6 views4 pages

Learning Journal Unit 2

Roshan, established in 2003, is Afghanistan's leading telecommunications provider, offering mobile connectivity, internet access, and mobile banking solutions. Governed by a board of directors and primarily owned by the Agha Khan Fund for Economic Development, Roshan focuses on profitability while also committing to social and environmental responsibilities as a recognized B Corporation. This unique approach allows Roshan to positively impact the community and contribute to local employment and economic development.

Uploaded by

nazilaramzi25
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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Governance and Impact of Roshan in Afghanistan's Telecom Sector

BUS 3301-01 Financial Accounting - AY2025-T4

Learning Journal Unit 2

Instructor: Dr. Valdir Filipe

April 22, 2025


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Company Overview: Roshan

Roshan, established in 2003, is the leading telecommunications provider in Afghanistan,

offering essential services such as mobile phone connectivity, internet access, and mobile

banking solutions (Roshan, 2023). As a corporation, Roshan is governed by a board of directors

responsible for strategic oversight and operational management. This governance structure

ensures that the company adheres to its mission of providing reliable telecommunications

services while remaining accountable to its shareholders (Afghanistan Telecom Regulatory

Authority, 2020). The board's role is crucial in navigating the challenges of the Afghan market,

ensuring compliance with regulations set forth by organizations like the Afghanistan Telecom

Regulatory Authority (ATRA).

The shareholders of Roshan include both local and international investors, with the Agha

Khan Fund for Economic Development (AKFED) being the largest stakeholder, holding 51% of

the shares (Afghanistan Telecom Regulatory Authority, 2020). AKFED is based in Switzerland,

while other shareholders, such as Monaco Telecom International and Telia Company, are also

located in Europe. This diverse ownership structure enables Roshan to leverage a wide array of

resources and expertise, which is vital for its operations in a challenging environment. Although

the majority of shareholders are international, Roshan employs many Afghan nationals,

contributing significantly to local employment and economic development.

What sets Roshan apart from other organizations is its status as a for-profit corporation,

which allows it to focus on generating profit while also committing to social and environmental

responsibilities (BipiZ, 2023). Unlike non-profit organizations that prioritize social goals over

financial ones, Roshan reinvests its earnings to expand services and improve technology.

Furthermore, as a recognized B Corporation, Roshan meets high standards for social and
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environmental performance, distinguishing itself from many other businesses in Afghanistan.

This dual focus on profitability and social impact enables Roshan to create a positive influence in

the community while achieving financial success.

Word Count: 300


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References

Afghanistan Telecom Regulatory Authority. (2020). Telecommunications in Afghanistan.

Retrieved from https://www.atra.gov.af

BipiZ. (2023). ROSHAN: Telecommunications for Social and Economic Growth in Afghanistan.

Retrieved from https://www.bipiz.com

Roshan. (2023). About Us. Retrieved from https://www.roshan.af

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