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Corporate Social Reporting in India: An Analysis of Bombay Stock Exchange Listed Companies

Corporate Social Responsibility is all about how a company responds to emerging societal priorities and expectations and produces an overall positive impact on society. Over the years initiatives taken by companies in the area of CSR are increasing at greater pace. The paper focuses on corporate social responsibility (CSR) disclosures made by 30 BSE listed companies, constituting Sensex as on 1st April 2012 across various industries. Content analysis methodology was used with the purpose of examining the incidence of CSR disclosures in the annual reports. Separate CSR related reports, directors’ report, chairman’s report and sustainability reports given in the annual reports of the companies in the year 2011-2012 were analyzed at depth for analysis purpose. The findings of the study reveal that 100% of the companies taken in sample are making CSR disclosures in one form or the other form. Safety and healthcare is the trend of CSR disclosures. 77% of companies are focusing in this area. 53% of the companies disclose social accounting information using monetary as well non monetary format. The paper discovers that Directors report is the most popular location where CSR information is disclosed by companies in India.