Impact of Company Specific Factors on the Extent of Corporate Social Disclosure in India
Journal Title: Scholars Journal of Arts, Humanities and Social Sciences - Year 2015, Vol 3, Issue 8
Abstract
The paper examines and analyses the impact of five company-specific factors on the extent of voluntary social disclosure in annual reports of 65 manufacturing companies listed in Bombay Stock Exchange. Our study reveals that average level of corporate social disclosure is very low with a considerable variation among sample companies. While mean disclosure score is 20%, the range and standard deviation are 67% and 14% respectively. Using multiple linear regression, it has been observed that out of five company-specific factors, company size, nature of industry and government ownership have significant positive impact on the extent of overall social disclosure in India. However, profitability and dominance of independent directors on corporate board is found to have no significant impact on such disclosure.
Authors and Affiliations
Debansu Das, Anindita Pramanik
Keywords
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