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Corporate Social Reporting in India—A View from the Top

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  • S. Raghu Raman

    (S. Raghu Raman is Assistant Professor, Institute for Financial Management and Research, # 24, Kothari Road Nungambakkam Chennai 600 034. E-mail: raghu@ifmr.ac.in)

Abstract

The role of business in society has undergone a sea change. From the exhortation that there are no social obligations for business to the understanding that being socially responsible is critical, corporate social responsibility (CSR) has come a long way. A set of studies has explored the multiple aspects of this concept both theoretically and empirically. Corporate social reporting has been one of the features that has received extensive attention from scholars. However, most of these studies are embedded in the economic and organizational contexts of Europe and the United States of America. Hardly a few studies have looked at CSR or social reporting in developing countries like India. Given this scenario, scholars have consistently called for more research in this area. This study aims to address this gap by conducting an exploratory study on how top management perceives and reports CSR. Using the technique of content analysis this study looks at the chairman's message section in the annual reports of the top 50 companies in India to identify the extent and nature of social reporting.

Suggested Citation

  • S. Raghu Raman, 2006. "Corporate Social Reporting in India—A View from the Top," Global Business Review, International Management Institute, vol. 7(2), pages 313-324, August.
    • Handle: RePEc:sae:globus:v:7:y:2006:i:2:p:313-324
    DOI: 10.1177/097215090600700208
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    References listed on IDEAS

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    1. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3‐4), pages 327-356, April.
    2. Rob Gray & Mohammed Javad & David M. Power & C. Donald Sinclair, 2001. "Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 28(3-4), pages 327-356.
    3. Lynn, Murray, 1992. "A note on corporate social disclosure in Hong Kong," The British Accounting Review, Elsevier, vol. 24(2), pages 105-110.
    4. Berthoin Antal, Ariane & Dierkes, Meinolf & MacMillan, Keith & Marz, Lutz, 2002. "Corporate social reporting revisited," Discussion Papers, Research Unit: Organisation and Technology FS II 02-105, WZB Berlin Social Science Center.
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    1. Sasan Ghasemi & Mehran Nejati, 2013. "Corporate social responsibility: opportunities, drivers and barries," International Journal of Entrepreneurial Knowledge, Center for International Scientific Research of VSO and VSPP, vol. 1(1), pages 33-37, December.
    2. Tanusree Jain & Ruth V. Aguilera & Dima Jamali, 2017. "Corporate Stakeholder Orientation in an Emerging Country Context: A Longitudinal Cross Industry Analysis," Journal of Business Ethics, Springer, vol. 143(4), pages 701-719, July.
    3. Aurélia Narayan, 2014. "Being A Corporate Citizen In India: History And Situation Today," Economy & Business Journal, International Scientific Publications, Bulgaria, vol. 8(1), pages 1132-1139.
    4. James J. Cordeiro & Ambra Galeazzo & Tara Shankar Shaw & Rajaram Veliyath & M. K. Nandakumar, 2018. "Ownership influences on corporate social responsibility in the Indian context," Asia Pacific Journal of Management, Springer, vol. 35(4), pages 1107-1136, December.
    5. 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.

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