Corporate social responsibility reporting: a survey of listed Sri Lankan companies
by A.A.J. Fernando; I.M. Pandey
J. for International Business and Entrepreneurship Development (JIBED), Vol. 6, No. 2, 2012

Abstract: This paper aims to collect and document evidence on the corporate social responsibility reporting practices in Sri Lanka. Data is gathered from public reports and questionnaires. A content analysis and a comparison between adopters and non-adopter on selected profitability aspects and company size are carried out. The level of the CSR reporting is not satisfactory while large firms tend to engage in CSR than other firms. The adopters are significantly different from the non-adopters with respect to return on total assets, return on equity, MCAP and revenue but not with respect to profit for the year, EPS and total assets. General perception of the CEOs is supportive for the CSR engagement.

Online publication date: Sat, 30-Aug-2014

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