This study examines the corporate social reporting practices and the motivations behind such practices of the top 16 software firms in India. The 2003-2004 annual reports were analysed using content analysis to examine social reporting relating to human resource and social relations, combined with 14 case study interviews that examined managerial motives behind CSR reporting relating to the sample firms. When findings were analysed using legitimation strategies, the results indicate that firms use dual strategies in reporting their human resource and social relations to legitimise their activities to stakeholders.
|Publication status||Published - 2007|
|Event||6th Australasian Centre for Social and Environmental Accounting Research - University of Sydney, Sydney, Australia|
Duration: 2 Dec 2007 → 4 Dec 2007
|Conference||6th Australasian Centre for Social and Environmental Accounting Research|
|Period||2/12/07 → 4/12/07|