CORPORATE SOCIAL RESPONSIBILITY: AWARENESS, BENEFITS OF SELECTED COMPANIES IN BANGALORE

Dr Ravikumar K

Abstract


The social and environmental issues and the impact of them on the decision making process have been increasingly given attention to the financial reporting. Over time there are many studies about Social and Environmental accounting that have different views and arguments on the importance to the corporate report. In developed countries, the social and environmental accounting has joined the financial report and annual report; however it is still a new concept to Indian companies. The objective of this study is to assess the understanding of selected people on the social and environmental concept, their implementation on companies in Bangalore. In order to collect data for the research, questionnaire survey will be used as a helpful method. The finding uncovers that although most people understand the importance of social and environmental activities and having corporate social responsibility reports, few of companies is able to quantify the cost and benefits of social and environmental activities as in the financial report.


Keywords


ENVIRONMENTAL ACCOUNTING, CORPORATE SOCIAL RESPONSIBILITY AND SOCIAL PROTECTION

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References


Collision, D., Lorraine, N. and Power, D. (2004) 'An Analysis of the Stock Market Impact of Environmental Performance Information', Accounting Forum, 28(1) pp.

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Deegan, C. & Rankin, M. (1997), “The materially of environmental information to users of accounting reports”, Accounting, Auditing and Accountability Journal, 10(4)

Gray, R., Bebbington J. and Walters, D. (1993) Accounting and the Environment: Greening of Accountancy II. London: Paul Chapman Publishing.


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