Affiliation:
1. B.K. School of Professional and Management Studies Gujarat University Ahmedabad
Abstract
The main aim of this research is to identify the patterns of CSR disclosure and find out the change in CSR disclosure patterns pre and post mandatory CSR in Companies Act 2013 among BSE 30 companies in India. Researcher has used content analysis and taken BSE 30 Companies as sample. In this research annual reports were analysed for three year 2013-14 to 2015-16. To find the change in CSR disclosure patterns due to mandatory CSR in Companies Act 2013, researcher has considered one year prior and one year later to the implementation of Companies Act 2013. Research result indicates there is significant change in CSR disclosure in some patterns. Disclosure pattern were classified on the basis of quality of information disclosed in form of qualitative, quantitative, monetary and pictorial. In future this study can expand for other sector of companies. Comparative study is possible between countries where CSR is mandatory and non-mandatory.
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