出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：An ever increasing number of Corporations are addressing the ethical and social responsibility issues in cross-cultural settings due to globalization of the markets. The Corporations that desire to be more socially responsible require social accounting information both to aid their management decisions and to inform the stakeholders. The National Association of Accountants Committee on Accounting for Corporate Social Performance identified four major areas of social performance viz. Community Development (CD), Human Resources (HR), Service and Product Contribution (SPC), and Physical Resources and Environment Contribution (PREC). This study examines the Corporate Social Responsibility Disclosure (CSRD) reporting practices and the preference chosen by Power and Oil & Gas Sector companies in India with respect to these dimensions in an attempt to comprehend and gain insight into attitude and disclosures of companies towards various aspects of Corporate Social Responsibility Disclosure (CSRD) through Content Analysis.
关键词：Corporate Social Responsibility (CSR); Content Analysis; Community Development (CD); Human Resources (HR); Service and Product Contribution (SPC); Annual Reports; Globalization and CSR; Physical Resources and Environment Contribution (PREC); Corporate Social Responsibility Disclosure (CSRD)
