IDEAS home Printed from https://ideas.repec.org/a/sae/padigm/v19y2015i2p115-136.html
   My bibliography  Save this article

Proactive Communication of CSR in India

Author

Listed:
  • Sumona Ghosh

Abstract

While much has been written about the communication of corporate social responsibility (CSR), relatively less is known about the pattern of communication of CSR information. Motivated by this gap in the literature, we investigate the pattern of communication of CSR information among the private sector companies in India, as reflected in the corporate websites taking absolute profit as the parameter and show that the corporate sector in India is yet to fully recognize the value of open communication about CSR practices to meet the needs of an increasingly transparent marketplace and to help build corporate reputation.

Suggested Citation

  • Sumona Ghosh, 2015. "Proactive Communication of CSR in India," Paradigm, , vol. 19(2), pages 115-136, December.
    • Handle: RePEc:sae:padigm:v:19:y:2015:i:2:p:115-136
    DOI: 10.1177/0971890715609845
    as

    Download full text from publisher

    File URL: https://journals.sagepub.com/doi/10.1177/0971890715609845
    Download Restriction: no
    File URL: https://libkey.io/10.1177/0971890715609845?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Sandra A. Waddock & Samuel B. Graves, 1997. "The Corporate Social Performance–Financial Performance Link," Strategic Management Journal, Wiley Blackwell, vol. 18(4), pages 303-319, April.
    2. Edwin Mirfazli, 2008. "Evaluate corporate social responsibility disclosure at Annual Report Companies in multifarious group of industry members of Jakarta Stock Exchange (JSX), Indonesia," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 4(3), pages 388-406, August.
    3. Hegde, Poorna & Bloom, Robert & Fuglister, Jayne, 1997. "Social financial reporting in India: A case," The International Journal of Accounting, Elsevier, vol. 32(2), pages 155-172.
    4. Cooper, David J. & Sherer, Michael J., 1984. "The value of corporate accounting reports: Arguments for a political economy of accounting," Accounting, Organizations and Society, Elsevier, vol. 9(3-4), pages 207-232, October.
    5. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    6. Mohammed Hossain & Masrur Reaz, 2007. "The determinants and characteristics of voluntary disclosure by Indian banking companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(5), pages 274-288, December.
    7. Darrell, W. & Schwartz, Bill N., 1997. "Environmental disclosures and public policy pressure," Journal of Accounting and Public Policy, Elsevier, vol. 16(2), pages 125-154.
    8. Patten, Dennis M., 1992. "Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory," Accounting, Organizations and Society, Elsevier, vol. 17(5), pages 471-475, July.
    9. Roberts, Robin W., 1992. "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Elsevier, vol. 17(6), pages 595-612, August.
    10. Sunee Ratanajongkol & Howard Davey & Mary Low, 2006. "Corporate social reporting in Thailand: The news is all good and increasing," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 3(1), pages 67-83, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Margarida Rodrigues & Maria do Céu Alves & Cidália Oliveira & Vera Vale & José Vale & Rui Silva, 2021. "Dissemination of Social Accounting Information: A Bibliometric Review," Economies, MDPI, vol. 9(1), pages 1-25, March.
    2. Aerts, Walter & Cormier, Denis & Magnan, Michel, 2008. "Corporate environmental disclosure, financial markets and the media: An international perspective," Ecological Economics, Elsevier, vol. 64(3), pages 643-659, January.
    3. Breeda Comyns, 2016. "Determinants of GHG Reporting: An Analysis of Global Oil and Gas Companies," Journal of Business Ethics, Springer, vol. 136(2), pages 349-369, June.
    4. Torbjörn Tagesson & Veronica Blank & Pernilla Broberg & Sven‐Olof Collin, 2009. "What explains the extent and content of social and environmental disclosures on corporate websites: a study of social and environmental reporting in Swedish listed corporations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 16(6), pages 352-364, November.
    5. Aerts, Walter & Cormier, Denis, 2009. "Media legitimacy and corporate environmental communication," Accounting, Organizations and Society, Elsevier, vol. 34(1), pages 1-27, January.
    6. Haslinda Yusoff & Glen Lehman & Noraini Mohd Nasir, 2006. "Environmental engagements through the lens of disclosure practices: A Malaysian story," Asian Review of Accounting, Emerald Group Publishing, vol. 14(1), pages 122-148, July.
    7. Vanessa Magness, 2006. "Strategic posture, financial performance and environmental disclosure: An empirical test of legitimacy theory," Accounting, Auditing & Accountability Journal, Emerald Group Publishing, vol. 19(4), pages 540-563, July.
    8. Amel Ben Rhouma & Marie-José Scotto, 2011. "Implications du principe de matérialité sur le contenu du reporting Développement Durable," Post-Print hal-00646525, HAL.
    9. de Villiers, Charl & van Staden, Chris J., 2006. "Can less environmental disclosure have a legitimising effect? Evidence from Africa," Accounting, Organizations and Society, Elsevier, vol. 31(8), pages 763-781, November.
    10. Deegan, Craig & Blomquist, Christopher, 2006. "Stakeholder influence on corporate reporting: An exploration of the interaction between WWF-Australia and the Australian minerals industry," Accounting, Organizations and Society, Elsevier, vol. 31(4-5), pages 343-372.
    11. Sónia Maria da Silva Monteiro & Beatriz Aibar‐Guzmán, 2010. "Determinants of environmental disclosure in the annual reports of large companies operating in Portugal," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(4), pages 185-204, July.
    12. Cheng-Li Huang & Fan-Hua Kung, 2010. "Drivers of Environmental Disclosure and Stakeholder Expectation: Evidence from Taiwan," Journal of Business Ethics, Springer, vol. 96(3), pages 435-451, October.
    13. Jennifer Chen & Robin Roberts, 2010. "Toward a More Coherent Understanding of the Organization–Society Relationship: A Theoretical Consideration for Social and Environmental Accounting Research," Journal of Business Ethics, Springer, vol. 97(4), pages 651-665, December.
    14. Spence, Crawford & Husillos, Javier & Correa-Ruiz, Carmen, 2010. "Cargo cult science and the death of politics: A critical review of social and environmental accounting research," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 21(1), pages 76-89.
    15. Thanh Hung Nguyen & Quang Trong Vu & Duc Minh Nguyen & Hoang Long Le, 2021. "Factors Influencing Corporate Social Responsibility Disclosure and Its Impact on Financial Performance: The Case of Vietnam," Sustainability, MDPI, vol. 13(15), pages 1-16, July.
    16. Patten, Dennis M., 2005. "The accuracy of financial report projections of future environmental capital expenditures: a research note," Accounting, Organizations and Society, Elsevier, vol. 30(5), pages 457-468, July.
    17. Cho, Charles H. & Roberts, Robin W., 2010. "Environmental reporting on the internet by America's Toxic 100: Legitimacy and self-presentation," International Journal of Accounting Information Systems, Elsevier, vol. 11(1), pages 1-16.
    18. Qian, Wei & Schaltegger, Stefan, 2017. "Revisiting carbon disclosure and performance: Legitimacy and management views," The British Accounting Review, Elsevier, vol. 49(4), pages 365-379.
    19. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
    20. María Luisa Pajuelo Moreno & Teresa Duarte-Atoche, 2019. "Relationship between Sustainable Disclosure and Performance—An Extension of Ullmann’s Model," Sustainability, MDPI, vol. 11(16), pages 1-33, August.

    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:sae:padigm:v:19:y:2015:i:2:p:115-136. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: SAGE Publications (email available below). General contact details of provider: .

    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.