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Ray, Rupamanjari Sinha
- Corporate Social & Environmental Disclosures & Reporting
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Authors
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1 Management Development Institute, Gurgaon, IN
1 Management Development Institute, Gurgaon, IN
Source
Indian Journal of Industrial Relations: Economics & Social Dev., Vol 44, No 3 (2009), Pagination: 355-375Abstract
Corporate social and environmental reporting has received importance and attention in recent years as a part of sustainable development process across the world. In India the stand-alone reporting practices exist, but with limited content and information. Professional companies are more inclined towards reporting their efforts rather than focussing on impact on the society. Family business's corporate social responsibility depends on the family's core emotional values and therefore does not focus on the reporting standards and disclosure with proper quantitative measures to look at the impact. There is an urgent need to develop a transparent reporting standard in India as a part of a company's accountability towards all its stakeholders, argues the paper.
References
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