A STUDY ON SOCIAL RESPONSIBILITY ACCOUNTING AND SOCIAL RESPONSIBILITY REPORTING IN INDIAN CONTEXT

Asha Brahmakshatriya

Abstract


We can dene the word social responsibility as the means to help the society in every manner. Today the
word social accounting attracts the attention of many industrialists because of industrial growth and
economic prosperity of the nation. An organization has to be accountable to the public at a large in order to function effectively
and survive in longer run. “Value Added Statement and Sustainability Reports” are given by many Indian companies in their
annual reports in place of social reporting. Similarly, we can say that social accounting is a method by which a rm seeks to place
a value on the impact on society of its operations.


Keywords


Human Resource Contribution, Public Contribution, Environmental Contribution, Net Income Contribution, Foreign Exchange, Multi Perspective

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References


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Porwal L.S. & Sharma N, 1991 “Social Responsibility Disclosure by Indian Companies” the chartered accountant, Feb page no. 630-635.


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