CORPORATE SOCIAL REPORTING PRACTICES IN INDIA
Joshi, Ghanasham S.
CSR or Sustainability Reporting is a development of recent origin in India. Prior to this, social reporting was less than satisfactory. The law did not make social reporting mandatory. Voluntary social reporting persisted for a long time. There was callousness in reporting social consequences of business operations. Since liberalisation, the approach towards CSR has undergone a change. Corporate houses are viewing CSR as a mechanism to communi...