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Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India

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Abstract

This paper explores the level of corporate social responsibility (CSR) contributions disclosed by central public sector enterprises (CPSEs) in India. This paper analyses the nature and quality of CSR disclosures (CSRDs) made by CPSEs listed in India following the issue of CSR guidelines by the Department of Public Enterprises (DPE) for CPSEs in March 2010. The purpose of the study is to investigate the impact of CSR guidelines on the reporting practices of the CPSEs. A content analysis of annual reports across seven themes shows that Human Resources (HR) and Community Development are the prime focus areas of CSR disclosures, whereas Carbon and Greenhouse Gas (GHG) emissions are the least reported activity. The disclosures across all CSR themes are primarily narrative rather than quantitative or in monetary terms. The findings of the study may help policy makers in India to assess practices and devise detailed and specific CSRD requirements, rather than the current general mandatory requirements, to enhance the performance and quality of CSRDs by the CPSEs.

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Authors and Affiliations

  1. School of Business and Law, CQ University, Melbourne, Australia

    Monika Kansal

  2. School of Accounting, RMIT University, Melbourne, Australia

    Mahesh Joshi & Sharad Sharma

  3. School of Business, Amrita University, Banglore, Karnataka, India

    Shekar Babu

Authors
  1. Monika Kansal
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  2. Mahesh Joshi
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  3. Shekar Babu
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  4. Sharad Sharma
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Correspondence to Mahesh Joshi.

Appendix

Appendix

See Tables 10 and 11.

Table 10 Growth of Investment in CPSE’s.
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Table 11 List of CPSEs included in the Sample.
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Kansal, M., Joshi, M., Babu, S. et al. Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India. J Bus Ethics 151, 813–831 (2018). https://doi.org/10.1007/s10551-016-3253-0

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