Narrative Analysis of Annual Reports—A Study of Corporate Social Disclosure in the Pre- and Post-Mandate Period

Sumona Ghosh ()
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Sumona Ghosh: St. Xavier’s College

A chapter in Mandated Corporate Social Responsibility, 2020, pp 45-83 from Springer

Abstract: Abstract Narrative analysisNarrative Analysis of annual reportsAnnual Reports has been of interest, especially with the emergence of corporateCorporate governanceGovernance and disclosure norms across the world and with the emergence of International Integrated Reporting. There are five genres of narrative analyses around annual reportAnnual Reports texts: subjective analyst ratings, disclosure index studies, thematic content analysis, readability studies, and linguistic studies. For this study, we used a constructed disclosure index to analyze and compare the level of annual reportAnnual Reports disclosure with respect to Corporate Social Responsibility (CSR)Corporate social responsibility (CSR) activities for selected companies in India before and after the legal mandate. Four sections of the annual reportsAnnual Reports , namely Chairman’s MessageChairman’s Message , Separate section for CSRSeparate section for CSR , Director’s reportDirector’s report , and Management discussion and analysisManagement discussion and analysis of the 102 most valuable companies were analyzed. The study revealed the segment on “Chairman’s MessageChairman’s Message ” was the least popular location for CSRCorporate social responsibility (CSR) disclosure and the segment “Director’s reportDirector’s report ” was the most popular location for CSRCorporate social responsibility (CSR) disclosure. EnvironmentEnvironment appeared to be the most popular CSRCorporate social responsibility (CSR) activityCSR activities disclosed by the companies in their annual reportsAnnual Reports and “others” was the least popular CSRCorporate social responsibility (CSR) activityCSR activities disclosed by the companies in their annual reportsAnnual Reports taking all the segments together. The study revealed an average CSRCorporate social responsibility (CSR) Disclosure Index (CSRDI) of 54% for the six years under consideration. For 96.08% of the companies under consideration, average CSRDI had shown a significant increase in the post-mandate period (2014–15 to 2016–17) as compared to the pre-mandate period (2011–12 to 2013–14).

Keywords: Narrative analysis; Corporate social responsibility disclosure index; Business responsibility report; Chairman’s message; Director’s report (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:csrchp:978-3-030-24444-6_4

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DOI: 10.1007/978-3-030-24444-6_4

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