IDEAS home Printed from https://ideas.repec.org/a/ids/ijicbm/v16y2018i1p57-70.html
   My bibliography  Save this article

CSR disclosures and transparency among top Indian companies

Author

Listed:
  • Sushil Kumar
  • Anab Kidwai

Abstract

Corporate social responsibility initiatives help firms balance their economic, social, and environmental imperatives. These initiatives strengthen stakeholder-firm relationship and enhance corporate image. Transparency in disclosure of CSR policies and programs is an important aspect if firms have to fully benefit from such initiatives. By analysing the extent of CSR disclosure on websites of top 100 ET2014 companies in India, CSR disclosure score and transparency categories are created. Of the 100 companies analysed, only eight companies show very high transparency in their CSR disclosure. Comparison across four industry sectors has been done using these two indices. The findings have implications for practitioners as well as academicians in standardising CSR reporting, in turn helping the stakeholders.

Suggested Citation

  • Sushil Kumar & Anab Kidwai, 2018. "CSR disclosures and transparency among top Indian companies," International Journal of Indian Culture and Business Management, Inderscience Enterprises Ltd, vol. 16(1), pages 57-70.
    • Handle: RePEc:ids:ijicbm:v:16:y:2018:i:1:p:57-70
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=88596
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Jagjeevan Kanoujiya & Rebecca Abraham & Shailesh Rastogi & Venkata Mrudula Bhimavarapu, 2023. "Transparency and Disclosure and Financial Distress of Non-Financial Firms in India under Competition: Investors’ Perspective," JRFM, MDPI, vol. 16(4), pages 1-20, March.
    2. Kishore Kumar & Ajai Prakash, 2019. "Examination of sustainability reporting practices in Indian banking sector," Asian Journal of Sustainability and Social Responsibility, Springer, vol. 4(1), pages 1-16, December.
    3. Iram Hasan & Shveta Singh & Smita Kashiramka, 2022. "Does corporate social responsibility disclosure impact firm performance? An industry-wise analysis of Indian firms," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(8), pages 10141-10181, August.
    4. Alexandra Kocurikova & Jan Kopriva & Libena Tetrevova, 2024. "Unlocking the Power of Corporate Social Responsibility Communication in the Online Sphere: A Systematic Exploration," Sustainability, MDPI, vol. 16(6), pages 1-22, March.
    5. Venkata Mrudula Bhimavarapu & Shailesh Rastogi & Jagjeevan Kanoujiya & Aashi Rawal, 2023. "Repercussion of financial distress and corporate disclosure on the valuation of non-financial firms in India," Future Business Journal, Springer, vol. 9(1), pages 1-19, December.
    6. Federica Murmura & Laura Bravi, 2020. "Developing a Corporate Social Responsibility Strategy in India Using the SA 8000 Standard," Sustainability, MDPI, vol. 12(8), pages 1-17, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijicbm:v:16:y:2018:i:1:p:57-70. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=235 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.