Corporate Social & Environmental Disclosures & Reporting
Published: 2009
Author(s) Name: C. V. Baxi & Rupamanjari Sinha Ray
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Abstract
Corporate social and environmental
reporting has received
importance and attention in recent
years as a part of sustainable
development process across the
world. In India the stand-alone
reporting practices exist, but with
limited content and information.
Professional companies are more
inclined towards reporting their
efforts rather than focussing on
impact on the society. Family
business’s corporate social responsibility
depends on the family’s
core emotional values and therefore
does not focus on the reporting
standards and disclosure with
proper quantitative measures to
look at the impact. There is an
urgent need to develop a transparent
reporting standard in India
as a part of a company’s accountability
towards all its stakeholders,
argues the paper
Keywords : Transparent reporting system, Professional Companies
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