DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY REPORTING IN INDIA

Corporate Social Responsibility Reporting (CSR) has gained a lot of importance in recent years. This study is an attempt to investigate various determinants of CSR disclosures in India. The study examines whether CSR disclosures are influenced by a group of factors like size of the company, profitability, leverage, board size and age of the firm. In order to achieve the study objectives, a 20-item CSR Index is designed after rigorous content analysis of annual reports of 199 companies forming part of NIFTY Large Midcap 250 index for seven fiscal years from 2011 to 2017. The findings of the study reveal a positive and significant association between size of the firm, board size and age and CSRD and a negative and insignificant relationship between profitability, leverage and CSRD is also observed.