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Corporate Social Disclosure Practices of Top Software Firms in India

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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)

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.

Suggested Citation

  • Vijaya Murthy, 2008. "Corporate Social Disclosure Practices of Top Software Firms in India," Global Business Review, International Management Institute, vol. 9(2), pages 173-188, August.
    • Handle: RePEc:sae:globus:v:9:y:2008:i:2:p:173-188
    DOI: 10.1177/097215090800900201
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    References listed on IDEAS

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    1. 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.
    2. Anna Jessop & Nicole Wilson & Michal Bardecki & Cory Searcy, 2019. "Corporate Environmental Disclosure in India: An Analysis of Multinational and Domestic Agrochemical Corporations," Sustainability, MDPI, vol. 11(18), pages 1-33, September.
    3. Muhammad Zahid & Zulkipli Ghazali & Haseeb Ur Rahman, 2016. "Corporate Sustainability Practices and Reporting: A Case of Malaysian Real Estate Investment Trusts and Property Listed Companies," International Journal of Economics and Financial Issues, Econjournals, vol. 6(2), pages 688-693.
    4. Sudershan Kuntluru, 2019. "Corporate Social Responsibility and Firm Performance: Indian Evidence," Working papers 317, Indian Institute of Management Kozhikode.
    5. Dr. Madan Lal Bhasin, 2012. "Voluntary Corporate Governance Disclosures: Evidence From A Developing Country," Far East Journal of Psychology and Business, Far East Research Centre, vol. 9(2), pages 10-31, November.

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