Reporting of corporate social responsibility in central public sector enterprises: A study of post mandatory regime in India

Kansal, M, Joshi, M, Babu, S and Sharma, S 2016, 'Reporting of corporate social responsibility in central public sector enterprises: A study of post mandatory regime in India', Journal of Business Ethics, vol. 151, no. 3, pp. 813-831.


Document type: Journal Article
Collection: Journal Articles

Title Reporting of corporate social responsibility in central public sector enterprises: A study of post mandatory regime in India
Author(s) Kansal, M
Joshi, M
Babu, S
Sharma, S
Year 2016
Journal name Journal of Business Ethics
Volume number 151
Issue number 3
Start page 813
End page 831
Total pages 18
Publisher Springer
Abstract This paper explores the level of corporate social responsibility (CSR) contributions disclosed by central public sector enterprises (CPSEs) in India. This paper analyses the nature and quality of CSR disclosures (CSRDs) made by CPSEs listed in India following the issue of CSR guidelines by the Department of Public Enterprises (DPE) for CPSEs in March 2010. The purpose of the study is to investigate the impact of CSR guidelines on the reporting practices of the CPSEs. A content analysis of annual reports across seven themes shows that Human Resources (HR) and Community Development are the prime focus areas of CSR disclosures, whereas Carbon and Greenhouse Gas (GHG) emissions are the least reported activity. The disclosures across all CSR themes are primarily narrative rather than quantitative or in monetary terms. The findings of the study may help policy makers in India to assess practices and devise detailed and specific CSRD requirements, rather than the current general mandatory requirements, to enhance the performance and quality of CSRDs by the CPSEs.
Subject Financial Accounting
Sustainability Accounting and Reporting
Keyword(s) CSR disclosures
CSR activities
Central public sector enterprises
India
DOI - identifier 10.1007/s10551-016-3253-0
Copyright notice © Springer Science+Business Media Dordrecht 2016
ISSN 0167-4544
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