Corporate Social Reporting Practices Of Selected Public Sector Companies of India
Journal Title: IOSR journal of Business and Management - Year 2018, Vol 20, Issue 3
Abstract
This study examines the extent of disclosure in annual reports for social reporting by Indian corporate. Data were collected from the annual reports of the companies for the year 2014 and the level of disclosure is measured using social disclosure index. The study identifies the extent of corporate social reporting practices of 16 selected public sector companies of Dollex-200. Social Disclosure Index (SDI) has been calculated to measure the type and extent of social disclosure on sample of 16 Indian companies. The result of the study indicates that Community Involvement Disclosure are significant and it has a positive impact on the market price of the share but Human Resource Disclosure, Product & Consumer Disclosure and Environmental Disclosure have a negative impact on the market price of share.
Authors and Affiliations
Sandeep Kumar
Keywords
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- EP ID EP409896
- DOI 10.9790/1676-2003021218.
- Views 96
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