Splint International Journal Of Professionals

Social reporting is that branch of reporting, which is concerned with the functioning of social system as a whole. It may be considered as the reporting for community. Primary data relating to investor perception on corporate social reporting have been obtained by administering a structured questionnaire. Convenience sampling procedure has been followed to identify 300 investors in order to obtain their views on corporate social reporting. Data collected have been analysed making use of statistical tools which include (i) Mean, (ii) Friedman's Rank Test, and (iii) Chi-square test. It is found that the investors have remained neutral to many of the statements related to corporate social reporting. The parties, who may stand to gain from the findings of the present study, may be (i) the Government, (ii) Securities and Exchange Board of India (SEBI), (iii) Companies, (iv) Investors and other associated parties.