Please use this identifier to cite or link to this item: https://gnanaganga.inflibnet.ac.in:8443/jspui/handle/123456789/14578
Title: Social Disclosure Practices of Public Sector Enterprises in India
Authors: Nisha Singla
R. S. Arora
Keywords: CSR
Navratna
Maharatna
Companies Act 2013
Issue Date: 2015
Publisher: Journal of Accounting and Finance
Abstract: The concept o f corporate social responsibility has gained considerable attention in recent years with the increasing social pressure for the fulfillm ent o f social responsibility. Companies need to act in a socially responsible manner for their long term survival. The present paper examines social disclosure practices of public sector enterprises namely M aharatna and N avratna companies in the light o f new Companies Act, 2013 and Companies (Corporate Social Responsibility Policy) Rules, 2014. The period o f study is two years i.e. 2013-14 and 2014-15. The study is based on annual reports. The data has been analyzed using independent samples t-test and paired t-test. The study highlights significant findings with regard to social disclosure practices of M aharatna and Navratna companies.
URI: http://gnanaganga.inflibnet.ac.in:8080/jspui/handle/123456789/14578
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