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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
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    Citations

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    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. 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.
    5. 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.

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