A Review of Concept and Reporting of Non-Financial Initiatives of Business Organisations

被引:5
作者
Kulkarni, Aaishwarya R. [1 ]
机构
[1] SPB English Medium Coll Commerce, Surat, India
来源
SHAPING THE FUTURE OF BUSINESS AND SOCIETY - SYMBIOSIS INSTITUTE OF MANAGEMENT STUDIES (SIMS) | 2014年 / 11卷
关键词
Non-Financial Reporting; Corporate Social Responsibility;
D O I
10.1016/S2212-5671(14)00173-7
中图分类号
F [经济];
学科分类号
02 ;
摘要
India is witnessing transformation in non-financial reporting. The paper reviews changes in conception of CSR, trends in nonfinancial reporting and reporting of such initiatives in annual reports of companies. Conceptions of CSR since ancient times till recent developments were reviewed. Various frameworks for non-financial reporting in post liberalisation in India are reviewed. It was observed that companies undertake both mandatory and voluntary non-financial reporting.
引用
收藏
页码:33 / 41
页数:9
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