- Title
- Adherence to Global Reporting Initiative's (GRI) social and environmental disclosure requirements by the Indian organisations
- Creator
- Bhattacharyya, Asit
- 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
- Publisher
- Macmillan Publishers India
- Resource Type
- book chapter
- Date
- 2008
- 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.
- Subject
- social disclosure; environmental disclosure; firm characteristics; organizational competitiveness; profitability
- Identifier
- uon:6721
- Identifier
- http://hdl.handle.net/1959.13/804756
- Identifier
- ISBN:9780230637160
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