Social financial reporting in India: A case

Hegde, Poorna; Bloom, Robert; Fuglister, Jayne

doi:10.1016/s0020-7063(97)90023-6

Cited by 41 publications

(43 citation statements)

References 3 publications

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“…Early CSR studies of emerging economies were descriptive in nature and mainly exhibited a low level of CSR disclosure (Tsang 1998;Hegde et al 1997;Jaggi and Zhao 1996). Later studies have focused on identifying the drivers of CSR in corporations (Momin and Parker 2013;Belal and Roberts 2010;Islam and Deegan 2008).…”

Section: Csr Disclosures and Politicsmentioning

confidence: 99%

Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting

2016

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This paper demonstrates the political perspective of corporate social responsibility (CSR) disclosures and, drawing on Weber's notion of traditionalism, seeks to explain what motivates companies to make such disclosures in a traditional setting. Annual reports of 23 banking companies in Bangladesh are analysed over the period [2009][2010][2011][2012]. This is supplemented by a review of documentary evidence on the political and social activities of corporations and reports published in national and international newspapers. We found that, in the banking companies over the period of study, apparently neutral, corporate, philanthropic activities disclosed and promoted in CSR reports are inextricably linked to powerful leaders' personal projects and the ruling party's agendas. We have demonstrated elements of traditional societies, including personal loyalty and the public display of loyalty, the master-servant relationship, and obedience to personal rather than formal authority, provide an understanding of why banks (with or without explicit political linkages with the ruling party) have employed politically charged CSR disclosure strategies. The paper contributes to disclosure studies where political motivations of corporate disclosure rarely discussed. The paper extends the debate on political CSR by demonstrating that the role of family and familial values at the organisational and national levels may be much more important when it comes to CSR disclosure and activities.

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Section: Csr Disclosures and Politicsmentioning

confidence: 99%

Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting

2016

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“…Andrew et al, 1989;Hegde et al, 1997;Savage, 1994;Singh and Ahuja, 1983;Teoh and Thong, 1984;), most of the CSR studies conducted are in the context of developed countries. We will concentrate on the studies carried out in the developing countries.…”

Section: Prior Researchmentioning

confidence: 99%

“…Until 1997, it was the only study from the South Asian context that was reported in an international journal. However, recently Hegde et al (1997) made a CSR case study of an Indian company.…”

Section: Prior Researchmentioning

confidence: 99%

“…Percentage of total disclosure items Significantly, Singh and Ahuja (1983) did not study the private sector practices, which are now making a significant contribution to the Indian economy (though Hegde et al (1997) reports that most Indian private companies do not make formal social disclosures, as they are not statutorily required). With the increased emphasis on privatisation, recent attention of the global companies to the vast Indian and nearby markets and the relatively well developed stock market, a study of the private sector CSR would certainly provide useful insights into the CSR practices in the developing countries in general and South Asian countries in particular.…”

Section: Percentage Of Disclosing Companiesmentioning

confidence: 99%

“…Two-thirds of the total sample came from the private sector and one-third from the public sector. The public sector companies are expected to make social disclosures because of their social commitments and welfare motives (Hegde et al, 1997).…”

Section: The Samplementioning

confidence: 99%

See 2 more Smart Citations

A Social Policy Role for Faith-Based Organisations? Lessons from the UK Jewish Voluntary Sector

Harris¹,

Halfpenny²,

Rochester³

2003

J. Soc. Pol.

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Most of the CSR studies conducted so far have been in the context of developed countries.Very few studies are available on the CSR practices in the developing countries. Given the different socio-economic context of developing countries it is argued that it is important to learn about the CSR practices in those countries. This study reports the results of a survey of corporate social reporting (CSR) practices in Bangladesh. The main contribution of this paper is that in addition to measuring the extent and volume of disclosures by using content analysis, it explores the socio-political and economic context in which these disclosures take place.

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Environmental reporting in developing countries: empirical evidence from Bangladesh

2000

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Social financial reporting in India: A case

Cited by 41 publications

References 3 publications

Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting

Corporate Social Responsibility Disclosures, Traditionalism and Politics: A Story from a Traditional Setting

A Social Policy Role for Faith-Based Organisations? Lessons from the UK Jewish Voluntary Sector

Environmental reporting in developing countries: empirical evidence from Bangladesh

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