Purpose The purpose of this paper is to comprehensively analyze the corporate social responsibility (CSR) and sustainability reporting (SR) practices of Indian companies in terms of disclosure quantity and quality, and to investigate the differences in SR practices by SR dimension, industry, ownership structure, firm size and profitability. Design/methodology/approach Data are collected from annual reports/business responsibility reports (BRR)/CSR/sustainability reports of 60 top-listed companies in India. A comprehensive sustainability reporting index is developed. Content analysis technique is used. Inter-coder reliability is established. Findings Altogether, 18 items of the index are not disclosed by the majority of companies in India. SR quality is found significantly lower than the SR quantity. Moreover, SR practices significantly differ by dimension/category, industry-type and firm-size but are not influenced by ownership structure. However, the study fails to establish any conclusive relationship between SR and profitability. Practical implications The present study has several implications for corporates, practitioners, policymakers and stakeholders. The findings underscore the need for amendments in the Global Reporting Initiative guidelines and BRR framework of the Securities and Exchange Board of India to avoid patchy disclosures and ensure complete reporting by companies. Originality/value This study is among the foremost studies in India evaluating SR practices of top-listed companies in the wake of the mandatory BRR requirement from a quantitative as well as qualitative perspective using a multidimensional index.

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This paper provides an empirical evidence about the determinants of profitability of selected companies in drugs and pharmaceutical industry in India. It is based on a sample of fifty firms in drugs and pharmaceutical industry drawn from PROWESS database developed by CMIE. It covers a period of ten years from J 995-6 to 2004-5. The profitability of firms has been measured in terms of average return on capital employed. In order to study the determinants of profitability, ten explanatory variables, i.e., size (total assets), past profitability (OPR, NPR), age, advertising intensity, retention ratio, liquidity, efficiency ratios (inventory turnover ratio, debtor turnover ratio, asset turnover ratio), long term finance, market share, and research and development intensity were chosen for empirical investigation . Multiple regression analysis was used to develop a model to identify the determinants of profitability of firms in this industry.The results revealed that age, efficiency ratio, past profitability, and research and development intensity are statistically significant in determining the profitability of firms in drugs and pharmaceutical industry.

Purpose This paper aims to examine whether and how internal and external typologies of corporate social responsibility (CSR) and employees’ CSR participation (CSRP) differentially impact organizational citizenship behavior (OCB) and turnover intentions (TI), mediated by meaningful work (MW) and affective commitment (AC) and moderated by CSR motive attributions. Design/methodology/approach Bootstrapped structural equation modeling using AMOS and mediation and moderation analysis using Hayes’ Process macro in SPSS are performed on a sample of 193 employees from diverse industries in India. Findings The CSR-work outcomes relationship is rather multifaceted. Internal CSR (ICSR) and CSRP directly promote the meaningfulness of work and AC. Further, all three kinds of CSR (ICSR, external CSR (ECSR) and CSRP) influence work behaviors (OCB and TI) sequentially via MW and AC. Intrinsic (extrinsic) CSR attributions strengthen (weaken) the positive effect of ECSR on MW. Nevertheless, the conditional indirect effects could not be established, warranting further investigation. Practical implications The management must elevate employees’ CSR awareness allowing them to partake in the planning and execution of CSR programs that are authentic, righteous and seamlessly unified with core business activities to nurture work meaningfulness and positive employee attitudes and behaviors. Originality/value This is the foremost study that involves a bibliometric analysis of employee-based CSR research and a systematic meta-analytic review of the relationship between CSR and meaningfulness from employees’ perspectives. The present study is novel as it divulges an integrative framework about how employees’ CSR perceptions, participation/volunteering and attributions collectively influence the work outcomes at three levels (namely, cognitive, attitudinal and behavioral), drawing on sensemaking, needs and justice-based views, social identity, social exchange and attribution theories. Thus, new nuances are added to extant micro-CSR literature.

This paper contains a meta‐analytic review of 140 research articles and 320 effect sizes to explore how employees' perceptions of internal and external corporate social responsibility (CSR) activities influence an array of work outcomes at three levels (emotional, attitudinal, and behavioral). We aim to discover the underlying psychological and methodological factors affecting this linkage. This study reveals that CSR is more strongly connected with employees' psychological‐emotional reactions (i.e., organizational trust and pride) and work attitude (i.e., organizational commitment) rather than work behavior (i.e., organizational citizenship behavior). Although each type of CSR's association with four work outcomes is positive and significant, wide variance exists in effect sizes reported across studies, warranting a search for substantive moderators. Meta‐regression and subgroup analyses indicate the moderating effects of specific study‐level attributes viz. CSR typology, type of organizational commitment, source & type of organizational citizenship behavior, study design, and other contextual factors. It is found that the CSR‐to‐employee outcome relationship significantly contrasts across industries, regions, and cultures. This paper enriches the extant micro‐CSR literature by emphasizing that CSR can cultivate positive employee sentiments, work attitudes, and behaviors, provided CSR is embedded and integrated innately with sustainable human resource management and core business processes while rising above legal requirements and egocentric motives. Important implications for theorists and managers and potential avenues for future research are conferred in this paper.

According to Gibrat's law of Proportionate Effect, the growth rate of a given firm is independent of its size at the beginning of the examined period. The objective of this paper is to empirically analyze the pattern of corporate growth for an emerging economy, namely India. Balanced time series data of approximately 300 firms over the years 1991-92 to 2005-06 has been used to explore the size and growth relationship. The size of a firm has been measured in terms of net sales, total assets, and market capitalization. The data for various attributes has been taken from 'PROWESS' a database of eMIE. SPSS 10.05 has been used to perform the statistical applications.