Articlediamond2008

Corporate social reporting practices of top Indian software firms

48 citations0/0 files storedAustralasian Accounting Business and Finance Journal

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Social Responsibility and Sustainability

Abstract

This study examines the corporate social reporting practices and the motivations behind such practices of the top 16 software firms in India. The 2003-2004 annual reports were analysed using content analysis to examine social reporting relating to human resource and social relations, combined with 14 case study interviews that examined managerial motives behind corporate social reporting (CSR) relating to the sample firms. When findings were analysed using legitimation strategies, the results indicate that firms use dual strategies in reporting their human resource and social relations to legitimise their activities to stakeholders

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References

1996Some determinants of social and environmental disclosures in New Zealand companies 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory 2002Environmental disclosures in the annual report 1999Exploring the reliability of social and environmental disclosures content analysis 1994The implications of Organizational Legitimacy for Corporate Social Performance and Disclosure 1979On the Measurement of Corporate Social Responsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement 2000Methodological issues ‐ Reflections on quantification in corporate social reporting content analysis

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2020Exploring the Bi-directional relationship between corporate social responsibility and financial performance in Indian context 2015Corporate sustainability practices among Malaysian REITs and property listed companies 2015Corporate social responsibility disclosure and financial performance: evidence from Thailand 2020CSR disclosures and profit persistence: evidence from India

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