FRINK Linked Data Fragments server

Matches in SemOpenAlex for { <https://semopenalex.org/work/W2912785421> ?p ?o ?g. }

• W2912785421 abstract "This paper aims to examine the extent of corporate social reporting practices in the annual reports of companies in India and to ascertain the differences if any, between public sector and private sector companies and to investigate what were the determinants of corporate social reporting . The study intends to answer the research questions which include: a) what variables could represent a Conceptual Model of Corporate Social Reporting consists of dependent variables and Independent variables? b) What are the factors of Corporate Social Reporting (COSOR) and how valid and reliable are these factors? c) What is the degree of COSOR by factors in public and private sector companies? d) What are the determinants of COSOR? What is the level of their influence on COSOR? A sample of 120 listed companies of National Stock Exchange of India was chosen and they were stratified in to public and private sector companies. A Corporate social reporting Index was constructed for data collection through content analysis from the annual reports. The results of the study revealed that social accounting information were disclosed in company’s annual reports, chairman’s speech, directors’ reports, notes to accounts, schedule to accounts and auditor’s report. The degree of corporate social reporting varies between public sector and private sector companies. The public sector companies have disclosed more corporate social reporting information than the private sector companies. The study found that higher the level of capital employed, earnings before depreciation and taxes, total assets and total sales higher was the level of corporate social reporting. However, the degree of influence of determinants on corporate social reporting was different among public and private sector companies. Most of the companies have disclosed corporate social information on voluntary basis. To improve the understandably, uniformity, and comparability of corporate social information, this study suggests making it mandatory. A standard format for disclosure of corporate social information shall be prescribed by the Ministry of Corporate Affairs by amending the Indian Companies Act. The concept of social accounting is relatively new in India. This study suggests to include it in the commerce curriculum and also in the curriculum of CA/CWA/CS. Corporate Social Reporting is such a vast area of research that no single study can cover different dimensions related to it. Though some studies including the present study have been conducted on Corporate Social Reporting Practices in India, but still there is much potential of research in this area. Future research in this area will hopefully bring more brightening result measuring and analysing social costs and benefits data by manager as well as by other concerned. Since the subject is in the primary stage, an in-depth research is needed to be done in different sectors such as banking information technology, manufacturing etc. The results are specifically applicable to sample companies and generalisations can be made with caution. The results of the study are based on the data collected from published annual reports of sample companies using content analysis method. Corporate social reporting in company websites, brochures etc are not covered. Social cost and benefit analysis is not covered in this study." @default.
• W2912785421 created "2019-02-21" @default.
• W2912785421 creator A5001521330 @default.
• W2912785421 creator A5055677706 @default.
• W2912785421 creator A5080167115 @default.
• W2912785421 date "2018-12-25" @default.
• W2912785421 modified "2023-10-16" @default.
• W2912785421 title "Corporate Social Reporting Practices In India" @default.
• W2912785421 doi "https://doi.org/10.21567/adhyayan.v8i1.14503" @default.
• W2912785421 hasPublicationYear "2018" @default.
• W2912785421 type Work @default.
• W2912785421 sameAs 2912785421 @default.
• W2912785421 citedByCount "0" @default.
• W2912785421 crossrefType "journal-article" @default.
• W2912785421 hasAuthorship W2912785421A5001521330 @default.
• W2912785421 hasAuthorship W2912785421A5055677706 @default.
• W2912785421 hasAuthorship W2912785421A5080167115 @default.
• W2912785421 hasConcept C10138342 @default.
• W2912785421 hasConcept C121426985 @default.
• W2912785421 hasConcept C121955636 @default.
• W2912785421 hasConcept C136264566 @default.
• W2912785421 hasConcept C136764020 @default.
• W2912785421 hasConcept C141261163 @default.
• W2912785421 hasConcept C144133560 @default.
• W2912785421 hasConcept C147859227 @default.
• W2912785421 hasConcept C162324750 @default.
• W2912785421 hasConcept C17744445 @default.
• W2912785421 hasConcept C200870193 @default.
• W2912785421 hasConcept C2777382242 @default.
• W2912785421 hasConcept C2778253041 @default.
• W2912785421 hasConcept C39549134 @default.
• W2912785421 hasConcept C41008148 @default.
• W2912785421 hasConcept C50522688 @default.
• W2912785421 hasConceptScore W2912785421C10138342 @default.
• W2912785421 hasConceptScore W2912785421C121426985 @default.
• W2912785421 hasConceptScore W2912785421C121955636 @default.
• W2912785421 hasConceptScore W2912785421C136264566 @default.
• W2912785421 hasConceptScore W2912785421C136764020 @default.
• W2912785421 hasConceptScore W2912785421C141261163 @default.
• W2912785421 hasConceptScore W2912785421C144133560 @default.
• W2912785421 hasConceptScore W2912785421C147859227 @default.
• W2912785421 hasConceptScore W2912785421C162324750 @default.
• W2912785421 hasConceptScore W2912785421C17744445 @default.
• W2912785421 hasConceptScore W2912785421C200870193 @default.
• W2912785421 hasConceptScore W2912785421C2777382242 @default.
• W2912785421 hasConceptScore W2912785421C2778253041 @default.
• W2912785421 hasConceptScore W2912785421C39549134 @default.
• W2912785421 hasConceptScore W2912785421C41008148 @default.
• W2912785421 hasConceptScore W2912785421C50522688 @default.
• W2912785421 hasLocation W29127854211 @default.
• W2912785421 hasOpenAccess W2912785421 @default.
• W2912785421 hasPrimaryLocation W29127854211 @default.
• W2912785421 hasRelatedWork W1489695005 @default.
• W2912785421 hasRelatedWork W2159278115 @default.
• W2912785421 hasRelatedWork W2392703672 @default.
• W2912785421 hasRelatedWork W2886776497 @default.
• W2912785421 hasRelatedWork W2905834772 @default.
• W2912785421 hasRelatedWork W3168582580 @default.
• W2912785421 hasRelatedWork W3174870948 @default.
• W2912785421 hasRelatedWork W2607051099 @default.
• W2912785421 hasRelatedWork W2608472378 @default.
• W2912785421 hasRelatedWork W2906914180 @default.
• W2912785421 isParatext "false" @default.
• W2912785421 isRetracted "false" @default.
• W2912785421 magId "2912785421" @default.
• W2912785421 workType "article" @default.