UGC Approved Journal no 63975(19)

ISSN: 2349-5162 | ESTD Year : 2014
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Volume 10 Issue 3
March-2023
eISSN: 2349-5162

UGC and ISSN approved 7.95 impact factor UGC Approved Journal no 63975

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Published Paper ID:
JETIR2303508


Registration ID:
510584

Page Number

f89-f94

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Title

Corporate Social Responsibility Reporting Practices in India: A Study of Selected Nifty 50 Companies

Abstract

Corporate social responsibility becomes a very important disclosure in the annual reports of large companies especially after making it mandatory provision in India by the Companies Act, 2013. This study examines the CSR disclosure practices followed by selected Nifty 50 companies of India. For the study purpose, from major eight sectors of Nifty 50, top two non-financial companies from each sector has been considered. Thus, the annual reports of last five years from 2016-17 to 2020-21 of total 16 companies are analysed in respect of CSR disclosure. Content analysis has been carried out and unweighted disclosure score was computed. Apart from company wise disclosure, theme wise disclosure has also been checked. It was found from the study that the highest disclosed dimension or index in CSR is environment, community development and healthcare activities. Over the years, the significance and disclosure related CSR has been increased a lot.

Key Words

Corporate Social Responsibility, CSR Disclosure, Content Analysis, Environment and Healthcare Activities

Cite This Article

"Corporate Social Responsibility Reporting Practices in India: A Study of Selected Nifty 50 Companies", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.10, Issue 3, page no.f89-f94, March-2023, Available :http://www.jetir.org/papers/JETIR2303508.pdf

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2349-5162 | Impact Factor 7.95 Calculate by Google Scholar

An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 7.95 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator

Cite This Article

"Corporate Social Responsibility Reporting Practices in India: A Study of Selected Nifty 50 Companies", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.10, Issue 3, page no. ppf89-f94, March-2023, Available at : http://www.jetir.org/papers/JETIR2303508.pdf

Publication Details

Published Paper ID: JETIR2303508
Registration ID: 510584
Published In: Volume 10 | Issue 3 | Year March-2023
DOI (Digital Object Identifier):
Page No: f89-f94
Country: Rajkot, Gujarat, India .
Area: Commerce
ISSN Number: 2349-5162
Publisher: IJ Publication


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