Abstract: The concept of corporate social responsibility has gained considerable attention in recent years with the increasing social pressure for the fulfillment of social responsibility. Companies need to act in a socially responsible manner for their long term survival. In a developing country like India, many public and private companies, to connect itself with this emerging concept are voluntarily disclosing this nonfinancial information along with financial activities in their annual reports and corporate websites. This information can be used as an effective tool for the generation of vital monetary as well as non-monetary information which can be used by both the internal and external stakeholders for effective decision making. The present paper tries to identify the extent to which the top Indian companies have adopted voluntary non-financial reporting as a practice. The study highlights significant findings with regard to social disclosure practices of Oil and Natural Gas Corporation ltd (ONGC), Tata Steel Ltd (TSL), Tata Motors ltd (TML), Hindustan Petroleum Corporation ltd (HPCL), Bharat Petroleum Corporation ltd (BPCL), Reliance Industries ltd (RIL) and Indian Oil Corporation ltd (IOCL). The study is based on the annual reports of these companies.
Keywords: Corporate social responsibility reporting, Social disclosure, Indian Public & Private Companies, Annual Reports.
Title: Evaluating Corporate Social Responsibility Reporting of Top Indian Companies
Author: Rashmi Sarda
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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