This study examines the corporate social reporting practices of the top 16 software and exporter service firms in India. The 2003 annual reports were analysed using content analysis to examine attributes reported relating to the human resource and social relations category. The managerial activities for such reporting were examined using 14 case study interviews of sample firms. Legitimacy theory was used to interpret the findings. The results indicate that firms use dual strategies in reporting their attributes in the human resource and community development category to achieve legitimacy among stakeholders. It appears that the motives behind such reporting are also influenced by quality management factors internal and external to the firm.
|Number of pages||14|
|Publication status||Published - 2007|
|Event||International Research Conference on Quality Innovation and Knowledge Management - |
Duration: 1 Jan 2011 → …
|Conference||International Research Conference on Quality Innovation and Knowledge Management|
|Period||1/01/11 → …|
Abeysekera, I. (2007). Legitimising corporate social reporting through dual strategies: An Indian experience. 567-581. Paper presented at International Research Conference on Quality Innovation and Knowledge Management, .