Relationship Between Corporate Social Reporting (Csr) Practices and Company Characteristics in Indian Companies

Abstract

This study examines the extent of disclose in annual reports for social reporting by Indian corporate. Data were collected from the annual reports of the companies for the year 2014 and the level of disclosure is measured using social disclosure index and descriptive analysis. The study identifies the ex tent of corporate social disclosures a nd its relationship with various company characteristics including size, profits, age, nature of industry, liquidity and leverage among corporate sec tor in India. Social Disclosure Index (SDI) has been calculated to measure the type and ex ten t of social disclosure on sample of 106 Indian companies. The result of the study indicates that industry sector and size of the company positively affect the extent of information disclosure in annual reports. The paper also found that 81 percent Indian companies has Social Disclose between 20 to 50 percent, in their annual reports.