stdClass Object ( [id] => 8317 [paper_index] => EW201708-01-001994 [title] => A STUDY ON CORPORATE SOCIAL REPORTING OF MARKET LEADERS [description] =>
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[author] => Dr. Sumita Shroff Goyal [googlescholar] => https://scholar.google.co.in/citations?view_op=view_citation&hl=en&user=KeqZGcIAAAAJ&cstart=20&pagesize=80&imq=EPRA+International+Journal+of+Economic+and+Business+Review&citation_for_view=KeqZGcIAAAAJ:0CzhzZyukY4C [doi] => [year] => 2017 [month] => August [volume] => 5 [issue] => 8 [file] => eprapub/EW201708-01-001994.pdf [abstract] =>

Corporate social responsibility in today’s times has gained much attention abroad as well as in India. The governments of the economies across the globe are taking measures to ensure that the economic activities are not flourishing at the cost of the society, environment and the stakeholders of an organization. In this back drop the current study attempts to examine the corporate social reporting practices of the Indian market leaders over a period of 5 years from 2008-09 to 2012-13. The analysis revealed that there has been rise in the corporate social reporting disclosures over the study period with major rise being in the environmental management group. Further, an attempt was also made to examine the determinants of the corporate social reporting for the sample firms by taking firm size, leverage, board size, independence of board and profitability as explanatory variables and the corporate social responsibility disclosure score as response variable. The analysis revealed that, CSR activities of the market leaders is independent of all these variables and it is concluded that the market leaders consider CSR as their duty and the same is ingrained in their DNA.

KEYWORDS: Corporate social responsibility, BSE SENSEX, banking sector

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