( ISSN 2277 - 9809 (online) ISSN 2348 - 9359 (Print) ) New DOI : 10.32804/IRJMSH

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CORPORATE SOCIAL RESPONSIBILITY REPORTING: A STUDY ON ANNUAL REPORTS OF BANKS IN INDIA

    1 Author(s):  DR. LOKESHNATH B.

Vol -  14, Issue- 1 ,         Page(s) : 45 - 54  (2023 ) DOI : https://doi.org/10.32804/IRJMSH

Abstract

The new Companies Act 2013 provides that the every business enterprise in India should earmark 2 per cent of their profits towards the corporate social Responsibility (CSR) activities. Moreover, there is a increased awareness on the part of the business enterprises that they are ethically required to adopt corporate social responsibility. The business houses are doing social activities to demonstrate that they care the society and its members.

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Campbell, D.A., (2004), ‘‘Longitudinal and cross-sectional analysis of environmental disclosure in UK companies – a research note’’, The British Accounting Review, Vol. 36 No. 1, pp. 107-17.

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