Corporate Social Reporting and Disclosure- A Review of the Literature

Meenu Maheshwari, Puja Kaura

Abstract


In modern era much attention by companies and researchers has been given to Corporate Social Reporting and Disclosure (CSRD) and considered as an important aspect of concern for all of us. Being the contemporary area of discussion in many countries around the world, it arose as a companion to the social responsibility’s discussion in 1960’s and early 1970’s. Globalization has brought with it a wide realization that companies do not operate in isolation, but can have marked impact on the environment and the people at local, national and global level. However, with the enhancement standards of living, social conditions and cognitive level, stakeholders became aware and compelled their organizations to disclose their accountability towards society. The aim of this paper is to briefly review the literature available on CSRD both in developed and developing countries. Further, this paper aims to contribute to the limited literature of researches available corporate social reporting and disclosure. As concluded, researcher found that, in spite of growing interest for corporate social reporting and disclosure practices, it has been noted that much of the research on corporate social disclosure practice has been in developed countries where as research studies on corporate social reporting and disclosure in developing economies is still limited and has received little attention.

Keywords


Corporate Social Reporting

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