Corporate Social Reporting CSR Practices

It is about Corporate Social Reporting.

1. Corporate Social Reporting Yogesh Moks Morung Maring Sunita

2. Meaning

3. It Includes

4. Legal Framework in India

5. Factors Affecting Corporate Social Reporting Factor Influence on CSR Reporting Company Size Larger firms disclose more Industry Type High-impact industries face more pressure Regulations (Legal Framework) Mandatory laws increase reporting Stakeholder Expectations Greater pressure leads to more detailed reports Leadership & Governance Ethical boards boost transparency Globalization Global standards promote consistency Profitability Better financial health supports better disclosure Ownership Structure Public & multinational firms report more Media Pressure Drives image-conscious firms to report more

6. General Model of Corporate Social Reporting

7. Input Factors (Determinants of CSR Reporting)

8. Corporate Social Responsibility Activities

9. CSR Reporting Process

10. International Practices Region / Country Approach Frameworks / Standards Used Key Features European Union (EU) Mandatory for large public-interest entities EU CSRD (Corporate Sustainability Reporting Directive), GRI, EU Taxonomy Double materiality (impact + financial), third-party assurance United States Largely voluntary (except SEC rules for certain disclosures) GRI, SASB, TCFD, Integrated Reporting Driven by investors, ESG funds, shareholder activism United Kingdom Mandatory for large companies & listed firms UK Companies Act 2006 (Strategic Report), GRI, TCFD Includes carbon footprint, human rights, gender pay gap

11. International Practices Region / Country Approach Frameworks / Standards Used Key Features Australia Voluntary but ESG is stock exchange–driven GRI, ASX Corporate Governance Principles Strong climate change risk disclosure culture Japan Voluntary but highly integrated in corporate strategy GRI, Integrated Reporting (IIRC), ESG KPIs “Society 5.0” and long-term stakeholder value focus Canada Voluntary at federal level, but stock exchange and sector-specific rules exist GRI, SASB, TCFD Mining, energy sectors have strict environmental reporting norms South Africa Mandatory for listed companies King IV Report, Integrated Reporting Pioneers in mandatory integrated reporting

12. International Practices

13. Thank You