ISSN: 2349-5162

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Published in:

Volume 6 Issue 1
January-2019
eISSN: 2349-5162

Unique Identifier

JETIR1901180

Page Number

620-625

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Title

CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY INDEX: MEASUREMENT OF MANDATORY DISCLOSURE

ISSN

2349-5162

Cite This Article

"CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY INDEX: MEASUREMENT OF MANDATORY DISCLOSURE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 1, page no.620-625, January-2019, Available :http://www.jetir.org/papers/JETIR1901180.pdf

Abstract

Purpose: The Main objective of this study is to develop Corporate Social Responsibility Index and to examine its relationship with financial position of the companies. This study also focuses on disclosure practices of companies. Methodology: The Sample consists of thirty listed companies is selected from BSE SENSEX 100. These companies represent different industries in India. Content Analysis is used to develop the index and correlation and multiple regression model is used to investigate the relationship among variables. Findings: Average CSR disclosure practices of manufacturing companies are improved and scored more over the non-manufacturing companies. Total Assets and Capital Structure of the companies influences its disclosure practices. The Model is accepted as it is statistically significant. Research Implications: This particular study resulted in developing a new Index for measurement of CSR disclosure which is mandatory in India. This study helps in knowing the discloser practices of various manufacturing and non-manufacturing companies in India.

Key Words

CSR Disclosure, Revenue, Assets, Profitability, Leverage and Companies Act

Cite This Article

"CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY INDEX: MEASUREMENT OF MANDATORY DISCLOSURE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp620-625, January-2019, Available at : http://www.jetir.org/papers/JETIR1901180.pdf

Publication Details

Published Paper ID: JETIR1901180
Registration ID: 194925
Published In: Volume 6 | Issue 1 | Year January-2019
DOI (Digital Object Identifier): http://doi.one/10.1729/Journal.19329
Page No: 620-625
ISSN Number: 2349-5162

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Cite This Article

"CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY INDEX: MEASUREMENT OF MANDATORY DISCLOSURE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp620-625, January-2019, Available at : http://www.jetir.org/papers/JETIR1901180.pdf




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