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Reporting of corporate social responsibility in central public sector enterprises: A study of post mandatory regime in India

journal contribution
posted on 28.08.2018, 00:00 by Monika KansalMonika Kansal, M Joshi, S Babu, S Sharma
This paper explores the level of corporate social responsibility (CSR) contributions disclosed by central public sector enterprises (CPSEs) in India. This paper analyses the nature and quality of CSR disclosures (CSRDs) made by CPSEs listed in India following the issue of CSR guidelines by the Department of Public Enterprises (DPE) for CPSEs in March 2010. The purpose of the study is to investigate the impact of CSR guidelines on the reporting practices of the CPSEs. A content analysis of annual reports across seven themes shows that Human Resources (HR) and Community Development are the prime focus areas of CSR disclosures, whereas Carbon and Greenhouse Gas (GHG) emissions are the least reported activity. The disclosures across all CSR themes are primarily narrative rather than quantitative or in monetary terms. The findings of the study may help policy makers in India to assess practices and devise detailed and specific CSRD requirements, rather than the current general mandatory requirements, to enhance the performance and quality of CSRDs by the CPSEs. © 2016 Springer Science+Business Media Dordrecht

History

Volume

15

Issue

3

Start Page

813

End Page

831

Number of Pages

19

eISSN

1573-0697

ISSN

0167-4544

Publisher

Springer Netherlands

Peer Reviewed

Yes

Open Access

No

External Author Affiliations

RMIT University; Amrita University

Era Eligible

Yes

Journal

Journal of Business Ethics