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Corporate social disclosures in the knowledge-based sector in an emerging economy

journal contribution
posted on 12.11.2018, 00:00 by M Joshi, J Sidhu, Monika KansalMonika Kansal
The purpose of this paper is to examine corporate social responsibility (CSR) reporting by the BSE TECk Sector in the developing economy of India. Using content analysis, this study analyses the disclosures of corporate social responsibility elements by the BSE TECk Sector in the annual reports. CSR disclosures are analysed in context of sources, nature and the item of information.The findings of the study advice that all the companies in the BSE TECk index disclose social issues in their annual reports. Human resources related issues have found greater attention in annual report of the sample companies and less attention has been provided to ethical issues. The study highlights that it is important for the corporate sector to disclose CSR related matters as part of their overall corporate and business performance reporting model. The paper also provides some practical implications about reporting of socially responsible activities for knowledge based companies.

History

Volume

10

Issue

3

Start Page

237

End Page

249

Number of Pages

13

eISSN

1810-3057

ISSN

1727-9232

Publisher

Virtus Interpress

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

RMIT University; Deakin University

Era Eligible

Yes

Journal

Corporate Ownership and Control