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Corporate Social Responsibility Reporting in India: A Study of SENSEX Companies

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  • Shafat Maqbool
  • M. Nasir Zamir

Abstract

This study examines the corporate social responsibility (CSR) disclosure of Indian firms in the wake of the Companies Act, 2013. The annual reports of SENSEX companies for 2016–2017 were scanned to observe the dominant field of CSR reporting related to ‘community development’, ‘environmental activities’, ‘human resources’, ‘products & customer relations’ and ‘fair business practices’. Analysis of annual reports reveals that ‘fair business practices’ received most attention followed by ‘community development’ and ‘environmental activities’. Likewise, the most reported items have been ‘education’, ‘health’ and ‘energy conservation’. The results show that the CSR disclosure is pronouncedly communicated by ‘mining and mineral’ companies followed by ‘power sector’ companies.

Suggested Citation

  • 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.
    • Handle: RePEc:sae:manlab:v:44:y:2019:i:2:p:209-223
    DOI: 10.1177/0258042X19832122
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    References listed on IDEAS

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    Cited by:

    1. Asiya Chaudhary & Shabir Ahmad Hurrah & Shafat Maqbool, 2020. "The Influence of Corporate Social Responsiblity on Actual Buying Behaviour: A Study of Indian Consumers," Metamorphosis: A Journal of Management Research, , vol. 19(1), pages 21-28, June.
    2. 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.
    3. 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.

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