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.

Comments

social reporting, corporate social responsibility outputs, social responsibility disclosures, India

Jain.pdf (475 kB)
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Jul 11th, 2:15 PM Jul 11th, 3:15 PM

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.

http://digitalcommons.tacoma.uw.edu/clsr_academic/2014/pres/1