Corporate social reporting practices of top Indian software firms

Murthy, Vijaya; Abeysekera, Indra

doi:10.14453/aabfj.v2i1.4

Cited by 40 publications

(27 citation statements)

References 40 publications

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“…Narwal (2007) constructed the CSR disclosure index of 21 items with no specific themes for the sample of 33 public and private sector banks in Haryana and found that CSR activities are mainly focused on education, balanced growth, health, environmental marketing and customer satisfaction. Murthy and Abeysekera (2008) Uwuigbe et al (2011) constructed the CSRDI of 20 items, i.e., environment, energy, R&D, employee health and safety for the 30 selected companies listed in Nigerian stock exchange market and found the significant association between the level of CSR disclosures and the corporate environmental visibility. Kansal and Singh (2012) constructed the Corporate Social Environment Energy Emission Index (CSEEE Index) consisting of 96 items with seven sub-themes for the sample of 82 top public listed companies and suggested that companies should focus more on the environment, emissions, product, safety innovations and alternative usage of energy.…”

Section: Regulations On Csr -International and National (India)mentioning

confidence: 99%

The Impact of Regulations and Technology on Corporate Social Responsibility Disclosures – Evidence from Maharatna Central Public Sector Enterprises in India

Charumathi¹,

Gaddam²

2018

AABFJ

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Information technology (IT), being an effective fount for all types of business policies, is useful for executing any firm's Corporate Social Responsibility (CSR) initiatives. IT has advanced tools and applications to execute the business plans very effectively which can leave the lasting footprints on the society, and also be helpful in increasing profits, enhancing the workplace, creating transformations for the disabled employees, creating educational opportunities that can bridge the digital divide, improving the business ethics and helping the society. CSR has become an integral part of the organizations which are involving all their stakeholders as beneficiaries and India is the first country to have the mandated CSR regulations. The present study has made an attempt to study the impact of CSR Regulations and technology on the CSR disclosures of the Indian Central Public Sector Enterprises (CPSEs) having Maharatna Status. For this purpose, Corporate Social Responsibility Disclosure Index (CSRDI) developed by Charumathi & Padmaja, 2015 was adopted for measuring the level of CSR disclosure and Corporate Information and Communication Technology Usage Index (CICTI) was developed and used to measure the level of IT usage. This study used secondary data. Using manual content analysis, the required data for (a) CSR Disclosures were collected from the annual reports of Maharatna companies and (b) CICT usage were collected from the web portals, recruitment portals, social media, news articles, CSR news by Maharatna companies and other digital sources. The sample for the study includes seven Maharatna CPSEs and the period of the study is six years ranging from 2011-12 to 2016-17. Using paired t test, it is found that there is a significant difference in CSR disclosures during pre and post-regulatory periods. CSR disclosures of Maharatna companies significantly increased post-CSR regulatory period. Using multiple regression analysis, it is found that there is a positive and significant relationship between the ICT usage and the CSR disclosures of Maharatna companies. AbstractInformation technology (IT), being an effective fount for all types of business policies, is useful for executing any firm's Corporate Social Responsibility (CSR) initiatives. IT has advanced tools and applications to execute the business plans very effectively which can leave the lasting footprints on the society, and also be helpful in increasing profits, enhancing the workplace, creating transformations for the disabled employees, creating educational opportunities that can bridge the digital divide, improving the business ethics and helping the society. CSR has become an integral part of the organizations which are involving all their stakeholders as beneficiaries and India is the first country to have the mandated CSR regulations. The present study has made an attempt to study the impact of CSR Regulations and technology on the CSR disclosures of the Indian Central Public Sector Enterprises (CPSEs) having Maharatna Status. For this purpose, C...

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Section: Regulations On Csr -International and National (India)mentioning

confidence: 99%

The Impact of Regulations and Technology on Corporate Social Responsibility Disclosures – Evidence from Maharatna Central Public Sector Enterprises in India

Charumathi¹,

Gaddam²

2018

AABFJ

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“…Thus, their findings tend to be fragmented and incomparable. Murthy and Abeysekera (2008) argue that an examination of disclosure practices using a longitudinal approach would reveal possible variations in disclosure practices not evident in a cross-sectional study. We therefore undertake a longitudinal study.…”

Section: Introductionmentioning

confidence: 99%

A longitudinal Examination of Environmental Reporting Practices in Malaysia

Alrazi

Sulaiman

Ahmad

2009

GADJAH MADA INT. J. BUS.

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A content analysis of the annual reports of 96 Malaysian companies in 1999, 2003 and 2006 finds that the number of companies reporting on the environment increased from 47 percent in 1999 to 60 percent in 2003, and further increased to 67 percent in 2006. However, the extent of environmental reporting as measured by the number of environmental sentences and disclosure scores (using a self-constructed disclosure index) indicates a low quality of disclosure. Overall, the disclosure is ad-hoc and predisposed towards building a “good corporate citizen” image. The increasing trend, however, is consistent with the prediction of social issue life cycle theory.

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“…Most businesses that report on ESG are expanding CSR investments in print management data volumes and over-reports. ESG's coverage is a tactic to affect a company's public perception and shape the way certain players perceive the company (Murthy & Abeysekera, 2008;Perks et al, 2013). Many companies see ESG reporting as a platform for public relations to build a good image and gain strong market reputation.…”

Section: The Challenges Of Esg Disclosurementioning

confidence: 99%

Corporate Sustainability and Fair Market Value: A Study of Indian Family Versus Non-Family Firms

Sharma¹,

Kumar²,

Kaur³

2020

APMAJ

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The recent corporate trends show a shift towards responsible performance and increased responsibility disclosures. The reporting of environmental, social and governance (ESG) factors by a firm has been found to have positive market valuations. This study empirically analyses the association of ESG disclosures and market valuations in an emerging market, India. This study is original as it examines the association between responsibility disclosure and firm value of family firms with non-family business firms. This study was conducted with a sample of 245 Indian companies over 5 years and the results show that ESG disclosures do not significantly explain firm value (measured as Tobin's q). A significant difference between the ESG disclosure practices of family and non-family firms was found. The family firms make higher ESG disclosures. These results document another advantage of family-ownership in today's era of responsible investing. The study has implications for investors in investment decision making and screening of investments.

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Corporate social reporting practices of top Indian software firms

Cited by 40 publications

References 40 publications

The Impact of Regulations and Technology on Corporate Social Responsibility Disclosures – Evidence from Maharatna Central Public Sector Enterprises in India

The Impact of Regulations and Technology on Corporate Social Responsibility Disclosures – Evidence from Maharatna Central Public Sector Enterprises in India

A longitudinal Examination of Environmental Reporting Practices in Malaysia

Corporate Sustainability and Fair Market Value: A Study of Indian Family Versus Non-Family Firms

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