Business Law, Public Responsibility, and Ethics Commons^™

Social Responsibility Reporting: Evidence From India’S Leading Corporations, Shalini Jain

Academic Conference on Good Business

Abstract

In this article, I examine how 121 leading corporations in India communicate the external relevance of their corporate social responsibility (CSR) programs/outputs and whether these outputs vary by ownership identity (foreign, government, and family), industry affiliation (environmentally sensitive and consumer proximate), and market orientation (inward and outward). I use content analysis from corporate websites, annual reports, and CSR/Sustainability reports to create a unique database on India. Indicators include issuance of stand-alone CSR/Sustainability reports, participation in GRI, UNGC, Carbon Disclosure Project, and UN Carbon Credits reporting and auditing, social and environmental data and disclosure scores, and CSR/Sustainability awards. My analysis …