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Models of Corporate Social Reporting: Scope for Improvisation

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  • Sanchita Choudhury
  • Nikhil Bhusan Dey

Abstract

There are many applied approaches to corporate social reporting. They range from simple ‘narrative disclosures’ which provide nonfinancial qualitative information about social responsibilities discharged by the concerned company to ‘financial disclosures’ which provide financial or quantitative information about the same. This paper examines the existing models of corporate social reporting and aims to develop a suitable model for Indian companies.

Suggested Citation

  • Sanchita Choudhury & Nikhil Bhusan Dey, 2012. "Models of Corporate Social Reporting: Scope for Improvisation," The IUP Journal of Accounting Research and Audit Practices, IUP Publications, vol. 0(1), pages 7-34, January.
    • Handle: RePEc:icf:icfjar:v:11:y:2012:i:1:p:7-34
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