Corporate Social Accountability: Disclosures and Practices

Reporting the Social Responsibility of Business is one of the newly emerging dimensions in the Corporate reporting System. The corporate Sector owes its responsibility not only towards its shareholders alone, but also towards other stakeholders, viz., employees, creditors and community at large. Social Reporting is a rationale assessment of and reporting on some meaningful definable domain of a business enterprise activities that have social impact. This book examines and evaluates the prevailing social Reporting practices in Private Sector and Public Sector Companies in India. It is designed to provide a satisfactory theoretical and empirical framework of the subject and, therefore, it contains useful and adequate material for various University and Professional Courses and Examinations. The book is intended to serve the requirements of M.Com., M.B.A. and M.Phil. students, researchers and Chartered Accountants, Management Consultants. Managers in the Corporate Entities and all others interested in Corporate Reporting.