Social Responsibility Accounting Index: Study of Five Banks

Authors(1) :-Dr. Sanjeev Pal Singh

This paper aims to examine the social responsibility accounting disclosure by banks in India and as part of the analysis, 32 areas were disclosed in a qualitative or quantitative manner. The study looks at how these items are reported in the annual reports of the sampled banks with a view of establishing the format of reporting and visibility of these items. In addition, through the sample reports, this study intends to determine the proportion and location of social responsibility accounting items, which gives perception of current practices and developments of social reporting practice within the banking sectors.

Authors and Affiliations

Dr. Sanjeev Pal Singh
Associate Professor, Faculty of Commerce, R.B.S. College, Agra

Social Responsibility Accounting, Banking Sector, Accounting Reports

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Publication Details

Published in : Volume 1 | Issue 2 | July-August 2018
Date of Publication : 2018-08-30
License:  This work is licensed under a Creative Commons Attribution 4.0 International License.
Page(s) : 203-213
Manuscript Number : SHISRRJ221218
Publisher : Shauryam Research Institute

ISSN : 2581-6306

Cite This Article :

Dr. Sanjeev Pal Singh , "Social Responsibility Accounting Index: Study of Five Banks", Shodhshauryam, International Scientific Refereed Research Journal (SHISRRJ), ISSN : 2581-6306, Volume 1, Issue 2, pp.203-213, July-August.2018
URL : https://shisrrj.com/SHISRRJ221218

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