What is it about?
Corporate Social Responsibility (CSR) disclosure is growing at an increasing trend in the corporate world. It is a relatively new concept and it has emerged as a crucial research domain over the last decade. Financial, as well as social performances of the company, are the strong basis of sustainable development. At present, corporations in India are confirming an authentic and legitimate concern about the upliftment of their stakeholders and community.
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Why is it important?
Studies on CSR in the Indian context have not yet been adequately and extensively conducted; therefore, companies are considering CSR as a liability rather than a mean of long term advantages for the companies as well as society. Consequently, there is a need to study the nature and extent of CSR disclosure among Indian companies towards community development.
Perspectives
Writing the present article is a great pleasure as it has co-authors with whom I have had long-standing collaborations. The present article examines the nature and extent of corporate social responsibility disclosure practices followed by selected Indian companies.
Parvesh Kumar Aspal
I K Gujral Punjab Technical University, Jalandhar, Punjab, INDIA
Read the Original
This page is a summary of: Nature and Extent of Corporate Social Responsibility Disclosure in India: A Study of Selected BSE Companies, Asia-Pacific Journal of Management Research and Innovation, January 2020, SAGE Publications,
DOI: 10.1177/2319510x19898631.
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