Extent of corporate social responsibility reporting: India's transition from voluntary to mandatory regime
by Aparna Bhatia; Amandeep Dhawan
International Journal of Sustainable Strategic Management (IJSSM), Vol. 6, No. 1, 2018

Abstract: The present paper is the first ever attempt that studies the transition of CSR disclosure practices in India from the voluntary to the mandatory regime. The study compares the CSR practices of Indian companies during the years 2013-2014 and 2015-2016; the former representing the voluntary regime of CSR while the latter representing its mandatory regime. Based on the CSR index given by the Ministry of Corporate Affairs, Government of India, the paper uses content analysis to collect the data on CSR parameters. The results show that the extent of CSR reporting has significantly gone up over the two points of time, thus supporting the institutional theory of CSR, evident also from the fact that even the expenditure incurred by companies in two different environmental conditions is appreciatively enhanced. The paper makes a plea to emphasise that there is greater need of stringent penalties for those non-implementers who do not adhere to the practice of CSR.

Online publication date: Fri, 13-Jul-2018

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Sustainable Strategic Management (IJSSM):
Login with your Inderscience username and password:

    Username:        Password:         

Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com