Volume : 2, Issue : 10, OCT 2016

AN EMPIRICAL STUDY ON ASSESSMENT OF IMPORTANCE OF CORPORATE SOCIAL REPORTING AND DISCLOSURE IN INDIA

ACMA Dr. Meenu Maheshwari, Puja Kaura, Dr. Ashok Kumar Gupta

Abstract

Aim: The aim of this paper is to explore the views and perceptions of different stakeholders for assessing the importance of corporate social reporting and disclosure in India. Research Methodology: The nature of study is empirical and source of data is primarily questionnaire. Content Analysis technique has been used for codifying into different categories of information of CSRD. To test reliability of the questionnaire responses a hypothesis is formulated and which is tested by using Kruskal Wallis test. Findings: The research showed that among the different categories of information stakeholders considered community involvement information as highly important and energy related information as least important category of information disclosed by Indian companies in CSRD.

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