Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.13/804756

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Title
Adherence to Global Reporting Initiative's (GRI) social and environmental disclosure requirements by the Indian organisations
Author/Creator
Bhattacharyya, Asit
Institution
The University of Newcastle. Faculty of Business & Law, Newcastle Business School
Description
The guidelines within the Global Reporting Initiative (GRI) framework have increasingly become the international benchmark for organisational transparency and accountability across the world. Adherence to GRI social and environmental disclosure guidelines has the potential to increase organizational competitiveness and profitability and thereby share price. Hardly any study has looked at social and environmental disclosure based on GRI guidelines in developing countries like India. This paper investigates the corporate social and environmental disclosures of 50 small and large Indian organizations drawn from five industries. Using seventeen social and eighteen environmental disclosure criteria, the study evaluates disclosure information presented in annual reports and related website reports. Regression analysis will be used to empirically examine the factors that may affect social and environmental disclosure practices in India.
Relation
Innovation in Management Practices p. 214-229
Relation
Macmillan Advanced Research Series
Relation
http://www.macmillanindia.com/book-details.asp?page=&pagenum=&bookid=3430
Date
2008
Publisher
Macmillan Publishers India
Keyword(s)
social disclosure;  environmental disclosure;  firm characteristics;  organizational competitiveness;  profitability
Resource Type
book chapter
Identifier
http://hdl.handle.net/1959.13/804756
Identifier
ISBN:9780230637160
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Subject
"Adherence to Global Reporting Initiative's (GRI) social and environmental disclosure requirements by the Indian organisations"
 
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