Corporate Social Reporting Practices of Top Indian Software Firms

Abstract

This study examines the corporate social reporting practices and the motivations behind such practicesof the top 16 software firms in India. The 2003-2004 annual reports were analysed using contentanalysis to examine social reporting relating to human resource and social relations, combined with 14case study interviews that examined managerial motives behind corporate social reporting (CSR)relating to the sample firms. When findings were analysed using legitimation strategies, the resultsindicate that firms use dual strategies in reporting their human resource and social relations to legitimisetheir activities to stakeholders.

Keywords

• Community
• corporate social reporting
• human resource
• India
• legitimacy.