Location
University of Washington Tacoma, William Philip Hall
Event Website
http://www.tacoma.uw.edu/node/38794
Start Date
11-7-2014 2:15 PM
End Date
11-7-2014 3:15 PM
Description
Abstract
In this article, I examine how 121 leading corporations in India communicate the external relevance of their corporate social responsibility (CSR) programs/outputs and whether these outputs vary by ownership identity (foreign, government, and family), industry affiliation (environmentally sensitive and consumer proximate), and market orientation (inward and outward). I use content analysis from corporate websites, annual reports, and CSR/Sustainability reports to create a unique database on India. Indicators include issuance of stand-alone CSR/Sustainability reports, participation in GRI, UNGC, Carbon Disclosure Project, and UN Carbon Credits reporting and auditing, social and environmental data and disclosure scores, and CSR/Sustainability awards. My analysis finds that with the exception of outward-oriented firms that are exposed to a wider range of stakeholder influences that demand higher disclosure to make investment decisions, neither ownership identity nor industry affiliation explain a firm’s proclivity to engage in social reporting. In addition to a systematic empirical examination of a large sample, my analyses of CSR outputs at the firm and industry level in India can serve as a benchmark for longitudinal and cross-country comparisons and add to the scant research on the form and penetration of CSR in Asia and emerging economy contexts.
PPT
Included in
Asian Studies Commons, Business and Corporate Communications Commons, Business Law, Public Responsibility, and Ethics Commons, Organizational Behavior and Theory Commons, Strategic Management Policy Commons
Social Responsibility Reporting: Evidence from India’s Leading Corporations
University of Washington Tacoma, William Philip Hall
Abstract
In this article, I examine how 121 leading corporations in India communicate the external relevance of their corporate social responsibility (CSR) programs/outputs and whether these outputs vary by ownership identity (foreign, government, and family), industry affiliation (environmentally sensitive and consumer proximate), and market orientation (inward and outward). I use content analysis from corporate websites, annual reports, and CSR/Sustainability reports to create a unique database on India. Indicators include issuance of stand-alone CSR/Sustainability reports, participation in GRI, UNGC, Carbon Disclosure Project, and UN Carbon Credits reporting and auditing, social and environmental data and disclosure scores, and CSR/Sustainability awards. My analysis finds that with the exception of outward-oriented firms that are exposed to a wider range of stakeholder influences that demand higher disclosure to make investment decisions, neither ownership identity nor industry affiliation explain a firm’s proclivity to engage in social reporting. In addition to a systematic empirical examination of a large sample, my analyses of CSR outputs at the firm and industry level in India can serve as a benchmark for longitudinal and cross-country comparisons and add to the scant research on the form and penetration of CSR in Asia and emerging economy contexts.
https://digitalcommons.tacoma.uw.edu/clsr_academic/2014/pres/1
Comments
social reporting, corporate social responsibility outputs, social responsibility disclosures, India