Article2013

Corporate social reporting and human resource disclosures: experiences from insurance companies in India

29 citations0/0 files storedSocial Responsibility Journal

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

Abstract

Purpose The purpose of this study is to examine the extent to which Indian insurance companies have adapted socially responsible reporting practices, HR disclosures and also to identify areas of corporate social reporting and HR disclosures. Design/methodology/approach The study adopts longitudinal design and has analyzed qualitative data by using content analysis in 26 insurance companies in India disclosed in annual reports. The paper focuses on annual reports of Indian insurance companies starting from the financial year 2002‐2003 to 2009‐2010, which are analyzed with regard to the nature of their human resource disclosures and social reporting. Finally, a test of legitimacy theory is then conducted. Findings The study found that the non‐life insurance companies disclosed significantly less social information than life insurance companies. The study also reveals that public life insurers disclosed significantly more social information than the other life insurance companies. On the other hand, a paired difference t‐test shows private general insurance companies disclose more social information as the difference significant. Research limitations/implications The study has ignored longitudinal variations and the sample organizations comprised 26 government and private insurance organizations, restricting generalizations to the companies examined in the study. Practical implications The study recommends that a checklist of disclosures should be developed jointly by the Insurance Regulatory and Development Authority (IRDA), the Institute of Chartered Accountants of India (ICAI), and the Securities and Exchange Board of India (SEBI). Originality/value The study, while providing valuable insights, highlights the dearth of research of corporate social reporting in emerging economies and opens up many avenues for further research.

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References

1995Corporate social and environmental reporting 1992Intra-industry environmental disclosures in response to the Alaskan oil spill: A note on legitimacy theory 1989Corporate Social Reporting: A Rebuttal of Legitimacy Theory 2002An examination of the corporate social and environmental disclosures of BHP from 1983‐1997 1990Corporate social disclosure practice: a comparative international analysis 2000Legitimacy Theory or Managerial Reality Construction? Corporate Social Disclosure in Marks and Spencer Plc Corporate Reports, 1969-1997 1993Socially Responsible Accounting 2005Corporate social responsibility and corporate performance: the case of Italian SMEs

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2020Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country

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