STAKEHOLDERS PERCEPTIONS REGARDING PURPOSE OF CORPORATE SOCIAL REPORTING AND DISCLOSURE IN INDIA


Dr. (Mrs.) Meenu Maheshwari
,
Abstract

The era of globalization has shown an amplified intention towards CSR. As business organization is considered a social unit and its activities are accountable towards the society therefore the objective of a business has shifted from profit maximizing approach to social responsibility approach.  Many initiatives at international level regarding Corporate Social Reporting Disclosure are being taken such as triple bottom line reporting, global reporting initiatives. Thus, this paper aims at exploring the views and perceptions amongst different stakeholders for evaluating the purpose of corporate social reporting and disclosure for them. The nature of study was empirical research and data source was primarily primary. Based on the research outcomes, some recommendations are suggested in relation to corporate social reporting and disclosure practices in general and within Indian context in particular for future development of corporate social reporting and disclosures in transitional economies like India.

KEYWORDS: Corporate Social Reporting Disclosure, Stakeholders’ Perceptions

Keywords:
Journal Name :
EPRA International Journal of Economic and Business Review(JEBR)

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Vol : 4
Issue : 8
Month : August
Year : 2016
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