The purpose of this paper is to examine the limits of traditional corporate reporting system and to apply an alternative corporate social responsibility (CSR) reporting through value added profitability. It provides financial information in a better way and it is very much useful to judge the performance and productivity of an enterprise from social as well as economic point of view This framework allows organizations to estimate their economic and social value added. The paper deals with the Value Added Profitability of Steel Authority of India Ltd. based on its published annual reports and accounts. Value Added Profitability has been shown by preparing Value Added Profitability Statement. This study makes use of Regression Analysis, Correlation and Chi-Square Test.
CSR Reporting Through Value Added Profitability
Journal of Accounting and Finance
Vol. 30 - No. 1