Journal of Commerce and Accounting Research

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Convergence of Corporate Governance and CSR:A View from the Boardroom of Indian Commercial Banks


Affiliations
1 University Business School, Panjab University, Chandigarh, India
     

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This paper attempts to study the relationship between corporate governance and corporate social responsibility (CSR) reporting practices among the Public and Private commercial banks of India. For the purpose of the research, data has been collected through secondary sources for a three year period 2013-2016. Content analysis has been done to collect data related to the CSR reporting practices from the annual reports of the banks. However, corporate governance variables have been determined using the CMIE Prowess database. TOBIT Regression model has been used to study the relationship between the dependent and independent variables. The findings provide some evidence supportive of the fact that corporate governance impacts CSR disclosure practices of commercial banks in India. Board size and banks’ financial performance were found to be significantly affecting the CSR reporting practices among the Indian commercial banks.

Keywords

Corporate Governance, Corporate Social Responsibility (CSR), Commercial Banks, India.
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  • Convergence of Corporate Governance and CSR:A View from the Boardroom of Indian Commercial Banks

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Authors

Priya Kaushal
University Business School, Panjab University, Chandigarh, India

Abstract


This paper attempts to study the relationship between corporate governance and corporate social responsibility (CSR) reporting practices among the Public and Private commercial banks of India. For the purpose of the research, data has been collected through secondary sources for a three year period 2013-2016. Content analysis has been done to collect data related to the CSR reporting practices from the annual reports of the banks. However, corporate governance variables have been determined using the CMIE Prowess database. TOBIT Regression model has been used to study the relationship between the dependent and independent variables. The findings provide some evidence supportive of the fact that corporate governance impacts CSR disclosure practices of commercial banks in India. Board size and banks’ financial performance were found to be significantly affecting the CSR reporting practices among the Indian commercial banks.

Keywords


Corporate Governance, Corporate Social Responsibility (CSR), Commercial Banks, India.

References