Purpose: This study conducted to investigate how mandatory CSR activity by the Companies Act 2013 change the way of disclosure of Cement industries (with reference to Community, Human Resource and Work Place Themes) as compared to volunteer guidelines issued in 2009 and 2011. Methodology: Data of top ten cement companies over the period 2009-’10 to 2018’19 i.e., 5 years before and after of the Mandatory CSR Activity by the companies Act 2013; collected through the content analysis method. CSR mainly disclosed in three way that is Qualitative, Monetary and Pictorial Disclosure and in pattern of combination. 50 sets of variable has been prepared to evaluate CSR disclosure. Non parametric test Wilcoxon Signed Ranks Test applied to compare change in disclosure pattern before and after Companies Act 2013. Kolmogorov-Smirnov Test applied to check the normality of all the items disclosed by companies. Findings: Result of the test shows that the way of CSR disclosure improved instead of just qualitative to combination of qualitative, monetary and pictorial disclosure and Community theme is the most disclosed theme for the CSR theme as compared to other themes. Practical Implications: The study will contribute to healthy discussion in research on social responsibility of company, it will help the cement companies to identify the CSR areas to work upon as well stake holders would get idea about changes in CSR presentation due to mandatory CSR Activity.
A STUDY ON CSR REPORTING IN CEMENT INDUSTRY OF INDIA (with reference to Community, Human Resource And Work Place Themes)
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Country:
India
Volume & Issue:
Volume 05, Issue 02, February 2023
Page No:
3972-3978
Abstract:
KeyWords:
CSR, Social Responsibility, Companies Act 203, CSR guidelines.