Determinants of corporate social responsibility disclosures: Evidence from India

Monika Kansal, Mahesh Joshi and Gurdip Singh Batra

Advances in accounting, 2014, vol. 30, issue 1, 217-229

Abstract: Over the last few decades, a number of studies, mostly in the western countries, have investigated the nature and frequency of corporate social responsibility disclosures, their patterns and trends, and their general relationships with corporate size and profitability. This study seeks to extend the knowledge regarding the relationship between a number of financial and non-financial corporate characteristics and the level of social responsibility disclosures based on an extensive sample of top Indian companies. Corporate size and industry category are found to correlate with the corporate social disclosures of the companies and the corporate reputation as recognised through awards and social ratings has also been observed to be a significant factor that influences the social disclosures made by the Indian companies.

Keywords: Corporate social responsibility; Determinants; Indian companies; Corporate reputation (search for similar items in EconPapers)
Date: 2014
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (66)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:advacc:v:30:y:2014:i:1:p:217-229

DOI: 10.1016/j.adiac.2014.03.009

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