Social Reporting Practices in Indian Corporate Sector

Authors

  • Mahesh Chand Garg Professor, Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar
  • Sandeep Kumar Research Scholar, Haryana School of Business, Guru Jambheshwar University of Science and Technology, Hisar

DOI:

https://doi.org/10.33516/maj.v54i8.77-85p

Keywords:

No Keywords.

Abstract

The annual report is the widest way as a means of communication in the present world of economies. Every company report their financial statements and other business-related evidence in their annual reports. Almost every company keeps its annual reports in physical form and on websites today. The information disclosed by a company in its annual reports is highly dependent on competition as well as industry standards. The present study examines the disclosure of social information in the annual reports of Indian companies and also shows the relationship between Social Disclosure Index and industry sector. The study is based on a random sample of 106 companies, which comprise the DOLLEX-200 Index as on March 31, 2016. This sample of 106 companies includes 16 different industrial sectors. To measure the extent of social disclosures of the sample companies, a worksheet namely Social Disclosure Index (SDI) have been prepared. The results of the present research paper conclude that there is a significant positive relationship between the industry sector and Social Disclosure Index.

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Published

2019-08-31

How to Cite

Garg, M. C., & Kumar, S. (2019). Social Reporting Practices in Indian Corporate Sector. The Management Accountant Journal, 54(8), 77–85. https://doi.org/10.33516/maj.v54i8.77-85p

Issue

Section

Corporate Reporting

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