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The role of CSR in shaping financial reporting and accounting decisions in India: a fuzzy analytical hierarchy process approach

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  • Suresh Kumar Sahoo
  • Stutee Mohanty
  • Saudamini Swain

Abstract

This study examines the role of various corporate social responsibility (CSR) factors in determining and shaping corporations' financial reporting and accounting decisions in India, the fastest growing economy in the world. This study includes various CSR variables deduced by conducting a thorough literature review of articles published by numerous academics and researchers in Scopus-indexed journals over the past two decades. The authors employed the fuzzy analytical hierarchy process (F-AHP) to investigate the impact of CSR constructs on the choices made by corporate leaders in the country. The results highlight that global standards and guidelines, sustainability, and stakeholder engagement have the most significant positive impact on Indian business leaders' financial reporting and accounting decisions. Risk management has the least significant effect on these decisions. The majority of the study was carried out in Southern India, where there is little variation in people's perception.

Suggested Citation

  • Suresh Kumar Sahoo & Stutee Mohanty & Saudamini Swain, 2026. "The role of CSR in shaping financial reporting and accounting decisions in India: a fuzzy analytical hierarchy process approach," International Journal of Corporate Governance, Inderscience Enterprises Ltd, vol. 16(1), pages 38-66.
    • Handle: RePEc:ids:ijcgov:v:16:y:2026:i:1:p:38-66
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