J. Karthikeyani, N. Angalakshmi
Abstract: Over the last few decades public awareness of the environmental, social and economic impacts of business has increased at a dramatic rate. In parallel with this, the development of communications technology has both empowered and enraged stakeholders who are increasingly aware of irresponsible practices. Social reports (covering issues such as labour rights and community impacts) have also increased as have sustainability reports, but not yet at the same rate as environmental disclosures. Companies find it easier to enter the field with an environmental report, as the parameters are, arguably, more clearly defined and the metrics more straightforward. Stakeholders are demanding more information on social and financial aspects, so as companies gain confidence in their environmental reporting programmes, these develop to cover wider social, community and financial aspects. The study extends the reviews of Corporate Social Reporting literature to the emerging economies. Most of the studies used content analysis method and ascertained the extent and volume of disclosures contained within the annual reports On the basis of the reviews, the present study has enhanced some important future research questions.
Keywords: Corporate sustainability Reporting Corporate social reporting, corporate social responsibility, social value, corporate ethics