Corporate Social Disclosure Practices of Top Software Firms in India

Vijaya Murthy
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Vijaya Murthy: Vijaya Murthy, Discipline of Accounting, Faculty of Economics & Business Building H69, The University of Sydney NSW 2006, Australia. E-mail: v.murthy@econ.usyd.edu.au

Global Business Review, 2008, vol. 9, issue 2, 173-188

Abstract: This study examines the corporate social disclosure practices of the top 16 software firms in India. The 2003–2004 annual reports were analysed using content analysis to examine the attributes reported relating to human resource, community development activities, products and services activities and environmental activities. The human resources category was the most frequently reported followed by community development activities and the environmental activities was the least reported. Most of the information was qualitative and was disclosed in the ‘other’ sections of the annual report. Some firms had separate sections for each category while many others disclosed their social practices in the introductory pages of the annual report. The results indicate that firms had different motives/reasons for reporting the different attributes. The shortage of skilled labour in the software sector seems to have shaped the corporate social disclosure (CSD) practices in the human resources category. Firms seem to engage in community development activities without expecting changes to their economic performance and the CSD of community activities seem to be shaped by the expectations of the society. The nature of global competition in the software sector seems to have shaped the CSD practices in the product and services contribution category.

Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:sae:globus:v:9:y:2008:i:2:p:173-188

DOI: 10.1177/097215090800900201

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