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Measurement of corporate social performance: an Indian perspective

Author

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  • Monika Kansal
  • Sukhdev Singh

Abstract

Purpose - This paper aims to: design a comprehensive, review‐based and statistically tested corporate social responsibility disclosure (CSRD) index; measure item‐wise and theme‐wise the social performance of the top 82 companies in India; and investigate item‐wise and theme‐wise the variations in CSRD. Design/methodology/approach - The paper presents an empirical study of CSRD in 2009‐2010, using content analysis, Cronbach'sα, the Kolmogorov‐Smirnov and Shapiro‐Wilk tests of normality and a six point scale (0‐5), mean, skewness, kurtosis, and Levene's, Kruskal‐Wallis's and Mood's median tests for analysis and interpretation. Findings - CSRD shows less satisfactory social performance, mainly narrative, and varies significantly among items and themes. Community development, with a mean score of 14.30, is the most disclosed theme, followed by HR, with a score of 11.20. The human element is the center of social performance in India. More than equal focus should be given to the environment and to emissions, which impact the greater interests of the world. Some burning global issues like water usage, alternative sources of energy, product safety and innovation have not received adequate attention. Research limitations/implications - The study offers ample scope for the further studies as each and every theme and item considered in the model/index requires individual focus to serve the future generations of mankind. Longitudinal/transnational studies in the area of CSR could be carried out to set the scene for further studies. Practical implications - The paper recommends mandatory CSR norms leading to improved disclosure, the sharing of innovative knowledge, cost reductions and enhanced effectiveness in managing scarce resources. Originality/value - The paper evaluates social performance in the economic, social, religious environment and highlights the emerging philanthropic attitude. The paper improves an existing model by incorporating an emerging dimension, i.e. “Emissions of carbon and other harmful gases”. The CSEEE index designed here is highly appropriate for developing economies like India. The paper measures CSRD using six‐point scales for the first time.

Suggested Citation

  • Monika Kansal & Sukhdev Singh, 2012. "Measurement of corporate social performance: an Indian perspective," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 8(4), pages 527-546, September.
    • Handle: RePEc:eme:srjpps:v:8:y:2012:i:4:p:527-546
    DOI: 10.1108/17471111211272101
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    Citations

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    Cited by:

    1. Puneeta Goel, 2018. "Implications of corporate governance on financial performance: an analytical review of governance and social reporting reforms in India," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 3(1), pages 1-21, December.
    2. Nayan Mitra & Asif Akhtar & Ananda Das Gupta, 2018. "Communicating Corporate Social Responsibility in the post mandate period: Evidence from India," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-16, December.
    3. Kumar, Gopal & Subramanian, Nachiappan & Maria Arputham, Ramkumar, 2018. "Missing link between sustainability collaborative strategy and supply chain performance: Role of dynamic capability," International Journal of Production Economics, Elsevier, vol. 203(C), pages 96-109.
    4. Priyanka Jayashankar & Samantha Cross, 2020. "Expanding exchange: how institutional actors shape food-sharing exchange systems," AMS Review, Springer;Academy of Marketing Science, vol. 10(1), pages 116-134, June.
    5. Shafat Maqbool & M. Nasir Zamir, 2019. "Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 44(2), pages 209-223, May.
    6. Jamali, Dima & Karam, Charlotte & Yin, Juelin & Soundararajan, Vivek, 2017. "CSR logics in developing countries: Translation, adaptation and stalled development," Journal of World Business, Elsevier, vol. 52(3), pages 343-359.
    7. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.
    8. Ritika Gupta & Pankaj Kumar, 2022. "Corporate social responsibility disclosure: a study on NIFTY 100 companies," Global Business and Economics Review, Inderscience Enterprises Ltd, vol. 27(4), pages 492-515.
    9. Kansal, Monika & Joshi, Mahesh & Batra, Gurdip Singh, 2014. "Determinants of corporate social responsibility disclosures: Evidence from India," Advances in accounting, Elsevier, vol. 30(1), pages 217-229.
    10. Priyanka Verma & Anupam Singh, 2016. "Fostering Stakeholders Trust through CSR Reporting: An Analytical Focus," IIM Kozhikode Society & Management Review, , vol. 5(2), pages 186-199, July.

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