Corporate Social Reporting in India—A View from the Top

Global Business Review

Volumn 7, Issue 2, 2006, Pages 313-324

  Raman, S Raghu ^a  

^a Institute for Financial Management and Research   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 84993728938     PISSN: 09721509     EISSN: None     Source Type: Journal    
DOI: 10.1177/097215090600700208     Document Type: Article

References (29)

1. Abbott, W.F. and R.J. Monsen. 1979. ‘On the Measurement of Corporate Social Responsibility: Self-Reported Disclosure as Method of a Measuring Corporate Social Involvement’, Academy of Measurement Journal, 22 (3): 501–15.
2. Antal, A.B., M. Dierkes, K. MacMillan and L. Marz. 2002. ‘Corporate Social Reporting Revisited’, Journal of General Management, 28 (2): 22–42.
3. Balasubramanian, N.K., D. Kimber and F. Siemensma. 2005. ‘Emerging Opportunities or Traditions Reinforced? An Analysis of the Attitudes towards CSR, and Trends of Thinking about CSR, in India’, Journal of Corporate Citizenship, 17 (Spring): 79–92.
4. Belkaoui, A. 1984. Socio-Economic Accounting. Connecticut: Greenwood Press.
5. Clarkson, M.B.E. 1995. ‘A Stakeholder Framework for Analysing and Evaluating Corporate Social Performance’, Academy of Management Review, 20 (1): 92–117.
6. Deegan, C. and M. Rankin. 1997. ‘The materiality of environmental information to users of annual reports’,. Accounting, Auditing and Accountability Journal, 10 (4): 562–83.
7. Economic Times. 2005. ‘The Changing Face of India Inc. ET 500’, ET Intelligence Group. June.
8. Gray, R., D. Owen and K. Maunders. 1987. Corporate Social Reporting: Accounting and Accountability. London: Prentice-Hall.
9. Gray, R., R. Kouhy and S. Lavers. 1995. ‘Corporate social and environmental reporting a review of the literature and a longitudinal study of UK disclosure’, Accounting, Auditing and Accountability Journal, 8 (2): 47–77.
10. Gray, R., M. Javad, M.D. Power and C.D. Sinclair. 2001. ‘Social and Environmental Disclosure and Corporate Characteristics: A Research Note and Extension’, Journal of Business Finance and Accounting, 28 (3 & 4): 327–56.
11. GRI. 2002. Sustainability Reporting Guidelines. Global Reporting Initiative, available at www.globalreporting.org
12. Guthrie, J.E. and L.D. Parker. 1990. ‘Corporate Social Disclosure Practice: A Comparative International Analysis’, Advances in Public Interest Accounting, 3: 159–76.
13. Hackston, D. and M.J. Milne. 1996. ‘Some Determinants of Social and Environmental Disclosures in New Zealand Companies’, Accounting, Auditing and Accountability Journal, 9 (1): 77–108.
14. Hamid, F.Z.A. 2004. ‘Corporate Social Disclosure by Banks and Finance Companies: Malaysian Evidence’, Corporate Ownership & Control, 1 (4), Summer: 118–30.
15. Kin, H.S. 1990. ‘Corporate Social Responsibility Disclosures in Malaysia’, Akauantan Nasional, January: 4–9.
16. KPMG. 2005. KPMG International Survey of Corporate Responsibility Reporting 2005. Amsterdam: KPMG international.
17. Krippendorf, K. 1980. Content Analysis: An Introduction to its Methodology. Newbury Park, CA: Sage Publications.
18. Lynn, M. 1992. ‘A Note on Corporate Social Disclosure in Hong Kong’, British Accounting Review, 24: 105–10.
19. Mathews, M.R. 1995. ‘Social and Environmental Accounting: A Practical Demonstration of Ethical Concern?’, Journal of Business Ethics, 14: 663–71.
20. Milne, M.J. and R.W. Adler. 1999. ‘Exploring the Reliability of Social and Environmental Disclosures Content Analysis’, Accounting, Auditing and Accountability Journal, 12 (2): 237–56.
21. Rikhardsson, P., A.J.R. Anderson and H. Bany. 2002. Sustainability Reporting on the Internet: A Study of the Global Fortune 500, Greener Management International, 40: 57–75.
22. UNDP (United Nations Development Programme). 2002. ‘Corporate Social Responsibility Survey’, UNDP/India British Council/CII/Pricewaterhouse- Coopers Report, www1.britishcouncil.org/indiarights-csrsurvey_report_2002.pdf.
23. Unerman, J. 2000. ‘Methodological Issues—Reflections on Quantification in Corporate Social Reporting Content Analysis’, Accounting, Auditing and Accountability Journal, 13 (5): 667–81.
24. Valor, C. 2005. ‘Corporate Social Responsibility and Corporate Citizenship: Towards Corporate Accountability’, Business and Society Review, 110 (2): 191–212
25. Votaw, D. 1973. ‘Genius Becomes Rare’, in D. Votaw and S.P. Sethi (eds), The Corporate Dilemma: Traditional Values versus Contemporary Problems, pp. 11–45. Englewood Cliffs, NJ: Prentice-Hall.
26. WBCSD. 1998. World Business Council for Sustainable Development—Corporate Social Responsibility. Geneva: WBCSD Publications.
27. Windsor, D. 2001. ‘The Future of Corporate Social Responsibility’, The International Journal of Organizational Analysis, 9 (3): 225–56.
28. Zadek, S. 2005. ‘Responsibility Isn't a Blame Game’, Fortune, October: 72–75.
29. Zeghal, D. and S. A. Ahmed. 1990. ‘Comparison of Social Responsibility Information Disclosure Media Used by Canadian Firms’, Accounting, Auditing and Accountability Journal, 3 (1): 38–53.