scholarly journals Business Responsibility Reports- A Case Study of ITC Ltd.

2017 ◽  
Vol 6 (2) ◽  
pp. 306
Author(s):  
Ankita Kashyap
Keyword(s):  
Social Responsibility ◽  
Consumer Satisfaction ◽  
Social Economic ◽  
Annual Reports ◽  
Customer Engagement ◽  
Un Global Compact ◽  
Iso 26000 ◽  
Reporting Practices ◽  
Corporate Social ◽  
Voluntary Guidelines

<div><p><em>The paper focuses on the various National/ international guidelines that exist globally on Corporate Social Responsible Behaviour. These guidelines include National Voluntary Guidelines on Social, Economic and Environmental Responsibility (NVGs), ISO 26000, GRI G3.1 Sustainability Guidelines, AccountAbility’s AA 1000 Standards and UN Global Compact. The author has tried to compare the above mentioned guidelines in order to find out the additional elements that should be included in Business Responsibility Reports to make disclosures and reporting on CSR more comprehensive.</em></p><p><em>The Business Responsibility Report of ITC Ltd. is studied and analyzed to find out the missing elements in its disclosures. The study specifically analyses the disclosures made by the company with respect to Principle 2, 4 and 9 of National Voluntary Guidelines. I have tried to analyse the disclosure made by the company on the basis of these five parameters 1) Disaggregated information 2) Sustainability quantification 3) Stakeholder engagement 4) customer engagement and 5) Consumer satisfaction.</em></p><p><em>This paper tries to find out the quality of disclosures made by ITC Ltd. in its BRR with respect to social, economic and environmental responsibilities. The main aim of the paper is to analyze the effect of social responsibility practices on different stakeholders. Does the BRR submitted by the companies as part of their Annual Reports really lead to value creation for the stakeholders? Or the reports try to create only a façade of their social responsibility practices to deceive the stakeholders? We try to lift this veil behind their reporting practices to find out their actual social behavior.</em></p></div>

scholarly journals Environmental Reporting Practices of Top Public Listed Companies: Analyzing Pre-Post Corporate Social Responsibility Framework

2018 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Haslinda Yusoff ◽  
Siti Hazwani Kamaruddin ◽  
Erlane K. Ghani
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Listed Companies ◽  
Influential Factor ◽  
Annual Reports ◽  
Environmental Reporting ◽  
Reporting Practices ◽  
Before And After ◽  
Corporate Social ◽  
Post Period

This study examines the environmental reporting practices of the top public listed companies in Malaysia, before and after the introduction of the Corporate Social Responsibility Framework. Specifically, this study examines the level of extensiveness of environmental disclosures among the top public listed companies. In addition, this study identifies the factors that influence the environmental reporting practices of the top public listed companies. The factors examined in this study include industry sector, ISO certification, size and profitability. Using content analysis on the corporate annual reports of 50 top publicly listed companies, this study shows that greater environmental reporting practices was found in the post-period of the framework. This study also shows that the factors influencing environmental reporting practices among the top public listed companies vary between the pre-period and the post-period. The findings of this study implicate that regulatory initiatives represent an influential factor in promoting environmental accountability via reporting practices among the companies in Malaysia.

scholarly journals The Impact of Corporate Social Responsibility on Corporate Financial Perfomance in Tanganyika Wilderness Camps Limited in Arusha Region, Tanzania

2018 ◽  
Vol 5 (1) ◽  
pp. 4292-4306
Author(s):  
Dr. David A. O. Aunga ◽  
Mr. Michael Nathan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Financial Performance ◽  
Social Economic ◽  
Financial Statements ◽  
Annual Reports ◽  
Independent Variable ◽  
Arusha Region ◽  
Corporate Social ◽  
The Impact

The study was intended to determine the effect of corporate social responsibility on financial performance. Financial performance was measured by use of ROA and ROE. Data was obtained from financial statements, websites, publications and annual reports. Financial performance was the dependent variable while corporate social responsibility was the independent variable. The study revealed that there is a positive relationship between CSR and CFP at TWC. Based on findings, it is concluded that CSR is important for improving financial performance of firm. Companies should partner with non-profits and government agencies to solve social, economic, and psychological problems in society. Companies should involve in wellbeing programs. Research results are supportive of the view that responsible firm behaviour may not only keep employees motivated and help to increase their loyalty but also become a cause to improve the financial performance of firm.

scholarly journals PELAPORAN CORPORATE SOCIAL RESPONSIBILITY (CSR) UNIVERSITAS BERDASARKAN ANALISIS WEBSITE PADA NATIONAL UNIVERSITY OF SINGAPORE DAN UNIVERSITAS GADJAH MADA

CALYPTRA ◽  
2017 ◽  
Vol 5 (2) ◽  
pp. 1
Author(s):  
Andreas Kurniadi W. G. ◽  
Dianne Frisko Koan
Keyword(s):  
Corporate Social Responsibility ◽  
Content Analysis ◽  
Social Responsibility ◽  
Annual Reports ◽  
Measurement Tool ◽  
Iso 26000 ◽  
Csr Reporting ◽  
National University ◽  
Corporate Social ◽  
The University

Abstrak National University of Singapore dan Universitas Gadjah Mada termasuk dalam sepuluh universitas terbaik di Asia Tenggara (ASEAN). CSR menjadi sangat penting untuk universitas di ASEAN karena merupakan tujuan utama membangun komunitas ASEAN dalam bidang sosio-kultur atau yang disebut sebagai ASEAN Socio-Cultural Community (ASCC). Penelitian ini bertujuan untuk mengetahui penerapan tata cara pelaporan Corporate Social Responsibility (CSR) untuk National University of Singapore dan Universitas Gadjah Mada yang sebelumnya belum pernah dibuat dan dipublikasikan. Metode penelitian yang digunakan adalah content analysis untuk situs konten website, berita, artikel, annual report, dan informasi terkait CSR Universitas periode 2010-2014. Standar ISO 26000 digunakan sebagai alat pengukuran dan menjadi framework untuk membentuk sebuah laporan kegiatan CSR yang terintegrasi. Hasil dalam penelitian ini berupa kerangka laporan CSR dari kedua universitas. Kata kunci: Pelaporan CSR Universitas, CSR Universitas, ISO 26000, ASEAN. Abstract Both the university is among the top ten best universities in Southeast Asia (ASEAN). CSR is very important for universities in ASEAN as an ultimate goal of establishing an ASEAN Community in the field of socio-culture, or the so-called ASEAN SocioCultural Community (ASCC). The purpose of this paper is to determine the application of the reporting procedures of Corporate Social Responsibility (CSR) for the National University of Singapore and the University of Gadjah Mada that has not previously been made and published. The method used is content analysis for website content sites, news, articles, annual reports, and information related to CSR University 2010-2014. ISO 26000 standard is used as a measurement tool and become a framework to establish an integrated CSR activity report. The findings of the study represent as CSR Reporting Framework for this universities. Keywords: CSR Reporting for University, University – CSR, ISO 26000, ASEAN

scholarly journals Social accounting & social responsibility reporting in the Jordanian industrial companies listed in Amman stock exchange market

2018 ◽  
Vol 69 (4) ◽  
pp. 459-471
Author(s):  
Zaid AL-Hawatmah ◽  
Osama Samih Shaban
Keyword(s):  
Social Responsibility ◽  
Stock Exchange ◽  
Annual Reports ◽  
Social Accounting ◽  
Reporting Practices ◽  
Industrial Companies ◽  
Corporate Social Responsibility Report ◽  
Amman Stock Exchange ◽  
Accounting Reports ◽  
Corporate Social

This study examines practice of social accounting and the reporting of social responsibility in the industrial Jordanian companies listed in Amman Stock Exchange. As operations of industrial companies have significant impact on the society, they should be accountable to the environment, and members of societies in which they operate. The method adopted to figure out the state of current social accounting and reporting practices was carried out by analyzing the annual reports of 30 randomly selected Jordanian industrial companies for the year 2016. The study found that 73% of industrial companies in Jordan are disclosing their activities of social responsibility in the annual reports. This study also found that 50% of these companies use the director’s reports as the main outlet for disclosing their activities related to social responsibility, 36% companies use the corporate social responsibility report and finally 14% are use the notes or schedule to financial statement to inform general people about their commitment to social responsibility. The study recommended that as there are many types and techniques of reporting, the Jordanian securities commission, as a government regulatory entity, should work on establishing uniformity for disclosing social accounting reports, and the outlet for such disclosure should be clearly specified.

Corporate Social Responsibility Practices in Indian Petroleum Companies: A Case Study of Selected PSUs

Think India ◽  
2018 ◽  
Vol 21 (3) ◽  
pp. 13-18
Author(s):  
Abhijit Ranjan Das ◽  
Subhadeep Mukherjee
Keyword(s):  
Corporate Social Responsibility ◽  
Public Sector ◽  
Social Responsibility ◽  
Business Environment ◽  
Annual Reports ◽  
Net Worth ◽  
Net Profit ◽  
Petroleum Companies ◽  
Corporate Social

Corporate Social Responsibility (CSR) is not a very new concept, it is an old concept. Earlier, in India it was optional to the company that they may contribute voluntarily towards CSR but after the Companies Act 2013, it was formally introduced in the business environment and was made mandatory for those companies whose net worth and profit cross a threshold limit. They should contribute 2% of the average net profit of just preceding three years profit. This paper primarily focuses on CSR practices of some selected public sector petroleum companies in India. The study has been conducted based on the Annual Reports of seven selected public sector companies. Five years of data on CSR spending from 2009–10 to 2014–15 were examined. Moreover, the pattern of expenses was also examined. Since petroleum companies are giants of the India economy and contribute significantly towards the Gross Domestic Product (GDP) of our country. Thus it is necessary to look into how these companies are contributing towards CSR. An attempt has been made to examine the early impact of Section 135 of the Companies Act.

Corporate Social Reporting Practices In India

2018 ◽  
Vol 8 (1) ◽  
Author(s):  
Dr Vipin Bihari Srivastava ◽  
Dr Manoj Kumar Mishra ◽  
Dr Wogari Negari
Keyword(s):  
Public Sector ◽  
Private Sector ◽  
Social Information ◽  
Social Reporting ◽  
Annual Reports ◽  
Public And Private ◽  
Reporting Practices ◽  
Corporate Social Reporting ◽  
Public And Private Sector ◽  
Corporate Social

"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.

A Comparison of CSR Disclosure Guidelines and a Self-Prepared CSR Disclosure Index- A Study of Select Automotive Companies

2015 ◽  
Vol 4 (2) ◽  
Author(s):  
N.K. Gupta ◽  
Shilki Bhatia
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Economic Environment ◽  
Global Reporting Initiative ◽  
The Social ◽  
Regulatory Bodies ◽  
Csr Disclosure ◽  
Corporate Social ◽  
The Impact ◽  
Voluntary Guidelines

In India, corporate social responsibility and its disclosure got attention during the eighties and have been gaining importance with time in present economic environment, especially after adoption of liberalization, privatization, and globalization (LPG) (Goswami, 2011). Guidelines, principles, and codes are being developed by various regulatory bodies in India and across the globe to increase transparency and accountability about both a companys daily operations and the impact of these operations on society (Tran, 2014) In this paper, the author has studied the CSR guidelines laid down by Global Reporting Initiative G3.1 (GRI-G-3) and The National Voluntary Guidelines by Ministry of Corporate Affairs (NVG-MCA) and has compared them with a self-composed CSR Disclosure Index (CSRDI). The social responsibility initiatives taken by select Indian Automotive Companies have been analyzed and the companies have been rated as per the disclosures made by them. The main focus of the research is to compare the CSR Rankings of companies as per CSRDI with the companies rankings as per GRI-G-3 and NVG-MCA. It was observed that out of 30 sensex companies, Maruti Suzuki and TATA Motors have been the pioneers in contribution towards CSR initiatives. The top five rated companies were TATA Motors, Maruti Suzuki, Mahindra and Mahindra, Hero Motocorp, Bajaj Auto, and Apollo Tyres.

scholarly journals Does CSR Activity Amount to Socially Responsible Management?

2021 ◽  
Author(s):  
M. John Foster
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Local Community ◽  
Annual Reports ◽  
Socially Responsible ◽  
Responsible Management ◽  
Exploratory Investigation ◽  
Research Questions ◽  
The Uk ◽  
Corporate Social

AbstractIn essence firms or companies are usually thought to exist to make products for or provide services of some sort to third parties, other companies or individuals. The philosophical question which naturally arises then is ‘to the benefit of whom should a firm’s activities be aimed?’ Possible answers include the owners of the firm, the firm’s employees or wider society, the firm’s local community or their host nation. It is because of firms’ location within a wider society that the issue of corporate social responsibility arises. The issue is do they contribute in a positive way to the fabric of society. In this paper we conduct an exploratory investigation whose research questions, broadly, are whether there is public evidence of corporate social responsibility activity by firms listed in the UK and to what extent, if any, such activities may amount to genuinely socially responsible management by the firms. We examined the most up to date annual reports of a split sample of 36 firms listed in the FTSE 350. The short answers to the two research questions above are: to some degree and no by some margin, based on data from the sample firms.

scholarly journals The UN Guiding Principles on Business and Human Rights: Implications for Corporate Social Responsibility Research

2021 ◽  
pp. 1-14
Author(s):  
Andreas RASCHE ◽  
Sandra WADDOCK
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Due Diligence ◽  
Un Global Compact ◽  
Business And Human Rights ◽  
Institutional Infrastructure ◽  
Guiding Principles ◽  
Key Aspects ◽  
Corporate Social

Abstract This article presents a review of the literature on the United Nations Guiding Principles (UNGPs) for the purpose of situating the UNGPs in the voluntary corporate social responsibility (CSR) infrastructure. We identify four key themes that underlie the debate: (1) a critical assessment of the UNGPs, (2) their application to different sectors, (3) a discussion of how to embed key aspects of the UNGPs into national and regional contexts, and (4) reflections on the role of due diligence. We discuss these themes and outline some practical and theoretical take-away messages. Our review highlights some similarities and differences to the discussion of voluntary initiatives in the field of CSR, especially the UN Global Compact. Our discussion helps to understand how the UNGPs are situated in the voluntary institutional infrastructure for CSR. Finally, we show how the theoretical and practical discourse on the UNGPs can be further advanced.

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