:: International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies
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ISSN 2228-9860
eISSN 1906-9642
CODEN: ITJEA8
FEATURE PEER-REVIEWED ARTICLE
Vol.11(16) (2020) |
Nature and Extent of Corporate Social Responsibility Disclosure: A Content Analysis Approach
Parvesh Kumar Aspal (Department of Finance and Accounting, I K Gujral Punjab Technical University, Jalandhar, INDIA),
Inass Salamah Ali (College of Business, Dar-Al-Hekma University, Jeddah, SAUDI ARABIA).
Disciplinary: Management Science.
DOI: 10.14456/ITJEMAST.2020.326
Keywords: Indian industrial sector; CSR disclosure; Industry compound growth; Sustainable management.
AbstractIn general, the organizations are created to satisfy community needs for sustaining better relationships with the shareholder groups. With this view, business organizations have executed innovative strategies with an intention to compete in the dynamic business environment. Among these strategies, Corporate Social Responsibility (CSR) is regarded as one of the leading and most effective and a strong foundation of corporate sustainable development. This analysis aims to assess the attributes and extents of CSR disclosure among Indian companies. The study is based on the content analysis; provides insight on CSR disclosure of Indian industrial sectors. The CSR transparency in all industrial sectors has been progressively growing at an average cumulative growth of 8.68 percent. Further, industry-wise analysis reveals a subsequent overall increase in the CSR disclosure during the period of study.
Paper ID: 11A16Q
Paper ID: 11A16Q
Cite this article:
Aspal, P. K., and Ali, I. S. (2020). Nature and Extent of Corporate Social Responsibility Disclosure: A Content Analysis Approach. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 11(16), 11A16Q, 1-12. http://doi.org/10.14456/ITJEMAST.2020.326
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