Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies

Shafat Maqbool and M. Nasir Zamir

Management and Labour Studies, 2019, vol. 44, issue 2, 209-223

Abstract: This study examines the corporate social responsibility (CSR) disclosure of Indian firms in the wake of the Companies Act, 2013. The annual reports of SENSEX companies for 2016–2017 were scanned to observe the dominant field of CSR reporting related to ‘community development’, ‘environmental activities’, ‘human resources’, ‘products & customer relations’ and ‘fair business practices’. Analysis of annual reports reveals that ‘fair business practices’ received most attention followed by ‘community development’ and ‘environmental activities’. Likewise, the most reported items have been ‘education’, ‘health’ and ‘energy conservation’. The results show that the CSR disclosure is pronouncedly communicated by ‘mining and mineral’ companies followed by ‘power sector’ companies.

Keywords: Corporate social responsibility; SENSEX companies; India; content analysis (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (3)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:manlab:v:44:y:2019:i:2:p:209-223

DOI: 10.1177/0258042X19832122

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