Determinants of corporate social responsibility disclosures: Evidence from India

By Monika Kansal, Mahesh Chandra Joshi, G. S. Batra. 2014

327 citations recorded by the source corpus.

Over the last few decades, a number of studies, mostly in the western countries, have investigated the nature and frequency of corporate social responsibility disclosures, their patterns and trends, and their general relationships with corporate size and profitability. This study seeks to extend the knowledge regarding the relationship between a number of financial and non-financial corporate characteristics and the level of social responsibility disclosures based on an extensive sample of top Indian companies. Corporate size and industry category are found to correlate with the corporate social disclosures of the companies and the corporate reputation as recognised through awards and social ratings has also been observed to be a significant factor that influences the social disclosures made by the Indian companies.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/5d244544ba1b622c2d14ead7f4414e63cd8f0152

How researchers see this paper

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In Accounting

1. Waris Ali
2. Zeeshan Mahmood
3. J. Frynas

In Marketing

1. Waris Ali
2. Zeeshan Mahmood
3. J. Frynas

In Strategy and Management

1. Waris Ali
2. Zeeshan Mahmood
3. J. Frynas
4. Dima Jamali
5. Uwafiokun Idemudia
6. Peter Lund-Thomsen

Citations in the corpus

• Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “The academic literature has identi fi ed the need for more CSR disclosure studies on the context-speci fi c nature of CSR disclosure in developing countries (Ghazali, 2007; Haji, 2013; Kansal et al., 2014).”
• The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, background): “…CSR disclosure were conducted in developed country contexts (cf. Fifka, 2013 meta-analysis of 200 studies), there is still much need for more research on factors influencing CSR disclosure in emerging/developing economies (see Ghazali, 2007; Belal & Momin, 2009; Haji, 2013; Kansal et al., 2014).”
• An Analysis of Corporate Social Responsibility and Firm Performance with Moderating Effects of CEO Power and Ownership Structure: A Case Study of the Manufacturing Sector of Pakistan (2019, unknown): “An Indian study constructed a CSR index on the basis of minority rights such as castes, tribes, children’s meals, and combined marriages at a large level and firms’ annual reports with CSR disclosure; furthermore, environmental factors were considered in the form of unsafe gases [148].”