Corporate social responsibility disclosure: a study on NIFTY 100 companies
by Ritika Gupta; Pankaj Kumar
Global Business and Economics Review (GBER), Vol. 27, No. 4, 2022

Abstract: Financial and social performances are strong pillars of sustainable corporate development. Presently, companies in India are showing a genuine and legitimate concern for the upliftment of stakeholders by giving corporate social responsibility (CSR) a place in their growth strategies. Therefore, the present study seeks to examine the CSR disclosures of companies constituting the NIFTY 100 index from 2015-2019 by preparing a CSR disclosure measurement index. The analysis reveals an average CSR disclosure of 62.13%. Further, the results indicate a significant difference in CSR disclosures on various themes, with 'environmental activities' being the most preferred theme for disclosures followed by 'human resource', 'product and customer relation', 'community development', 'development of rural areas', and 'fair business'. Likewise, 'retirement fund benefit plans' and 'providing and promoting education' are the most disclosed CSR items. The analysis also shows significant variations in CSR disclosures of sectors, with the cement and cement products sector at the top position and media and entertainment sector at the bottom-most position.

Online publication date: Mon, 31-Oct-2022

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