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CORPORATE CHARACTERISTICS & SOCIAL RESPONSIBILITY REPORTING

CORPORATE CHARACTERISTICS & SOCIAL RESPONSIBILITY REPORTING Empirical studies on corporate social responsibility disclosures have been conducted in Western countries to consider the possible sources of pressure for disclosure and also to examine the effect of corporate size, systematic risk, social constraints and management decision horizon upon such disclosure. This paper undertakes an empirical study in India, in order to extend the understanding of specific relationships between individual corporate characteristics and the types of social responsibility disclosures that public sector companies make. One hundred annual reports from ten industries are analysed use to consider the impact of four independent variables size, industry, profitability, and presence of social responsibility committee on the number of disclosures in each of the seven categories environment, energy, fair business practices, human resources, community involvement, product safety and other disclosures. Regression analysis revealed, amongst other findings, that 28 of the variation in total number of disclosures is explained by four independent variables and that company size is the most significant variable. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Asian Review of Accounting Emerald Publishing

CORPORATE CHARACTERISTICS & SOCIAL RESPONSIBILITY REPORTING

Asian Review of Accounting , Volume 1 (1): 12 – Jan 1, 1992

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References (5)

Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1321-7348
DOI
10.1108/eb046311
Publisher site
See Article on Publisher Site

Abstract

Empirical studies on corporate social responsibility disclosures have been conducted in Western countries to consider the possible sources of pressure for disclosure and also to examine the effect of corporate size, systematic risk, social constraints and management decision horizon upon such disclosure. This paper undertakes an empirical study in India, in order to extend the understanding of specific relationships between individual corporate characteristics and the types of social responsibility disclosures that public sector companies make. One hundred annual reports from ten industries are analysed use to consider the impact of four independent variables size, industry, profitability, and presence of social responsibility committee on the number of disclosures in each of the seven categories environment, energy, fair business practices, human resources, community involvement, product safety and other disclosures. Regression analysis revealed, amongst other findings, that 28 of the variation in total number of disclosures is explained by four independent variables and that company size is the most significant variable.

Journal

Asian Review of AccountingEmerald Publishing

Published: Jan 1, 1992

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