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Measuring Business Responsibility Disclosures of Indian Companies: A Data-Driven Approach to Influence Action

Published online by Cambridge University Press:  23 November 2017

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Abstract

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Keywords

corporate disclosuresindexprivate sectorresponsible businesstransparency
Type
Developments in the Field
Information
Business and Human Rights Journal , Volume 3 , Issue 1 , January 2018 , pp. 123 - 129
Copyright
Copyright © Cambridge University Press 

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Footnotes

*

Lead Specialist-Private Sector Engagement, Oxfam India.

References

1 UNCTAD, Twenty Years of India’s Liberalization – Experiences and Lessons (2012), http://unctad.org/en/PublicationsLibrary/osg2012d1_en.pdf (accessed 17 September 2017).

2 Lucas Chancel and Thomas Piketty, ‘Indian income inequality, 1922–2014: From British Raj to Billionaire Raj?’ (July 2017), http://wid.world/document/chancelpiketty2017widworld/ (accessed 8 October 2017).

3 IMF, ‘Sharing the Growth Dividend: Analysis of Inequality in Asia’ (March 2016), https://www.imf.org/en/Publications/WP/Issues/2016/12/31/Sharing-the-Growth-Dividend-Analysis-of-Inequality-in-Asia-43767 (accessed 10 October 2017).

4 World Economic Forum, The Global Risks Report 2017, http://www3.weforum.org/docs/GRR17_Report_web.pdf (accessed 17 September 2017).

5 Ministry of Corporate Affairs, Government of India, ‘National Voluntary Guidelines on Social, Environmental & Economic Responsibilities of Business’ (July 2011) http://www.mca.gov.in/Ministry/latestnews/National_Voluntary_Guidelines_2011_12jul2011.pdf (accessed 17 September 2017).

6 Indian Institute of Corporate Affairs, ‘Updating the National Voluntary Guidelines on Social, Environmental & Economic Responsibilities of Business (NVGs)’ (2016), http://iica.in/images/Draft%20Notice%20for%20IICA%20website.pdf (accessed 17 September 2017).

7 SEBI, ‘Business Responsibility Reports – Circular’ (13 August 2012), http://www.sebi.gov.in/legal/circulars/aug-2012/business-responsibility-reports_23245.html (accessed 17 September 2017).

8 SEBI, ‘Press Release – SEBI Board Meeting’ (30 November 2015), http://www.sebi.gov.in/media/press-releases/nov-2015/sebi-board-meeting_31145.html (accessed 17 September 2017).

9 Companies Act 2013, sec 135.

10 Schedule VII of the Companies Act lists these activities, which include ‘eradication of extreme hunger and poverty, promotion of education, promoting gender equality’, etc.

11 Sudeep Chakravarty, ‘The Business of Corporate Social Responsibility’, Mint (6 July 2017), http://www.livemint.com/Opinion/1DBHvVEU4m2ZSx8qi8FKCP/The-business-of-corporate-social-responsibility.html (accessed 17 September 2017).

12 Praxis, Oxfam India and Corporate Responsibility Watch, ‘Making Growth Inclusive – 2017: Analysing Policies, Disclosures and Mechanisms of Top 100 Companies’, http://www.responsiblebiz.org/wp-content/uploads/2017/08/India-Responsible-Business-Index-2017-Web-Version-1.pdf (accessed 17 September 2017).

13 SEBI (Listing Obligations and Disclosure Requirements) Regulations 2015, http://www.responsiblebiz.org/wp-content/uploads/2017/08/India-Responsible-Business-Index-2017-Web-Version-1.pdf (accessed 17 September 2017).

14 Four quartiles represented on a scale of 0–1 as 0–0.25, 0.25–0.5, 0.5–0.75 and 0.75–1.

15 First quartile: 0–0.25.

16 Articles and blogs written by sector experts at www.responsiblebiz.org/blogs; news and updates on responsible business curated on https://www.facebook.com/ResponsibleBiz/ and the twitter feed at https://twitter.com/bizresponsible.

17 Oxfam, ‘Behind the Brands’, https://www.behindthebrands.org/company-scorecard/ (accessed 17 September 2017).

18 ‘Corporate Human Rights Benchmark’, https://www.corporatebenchmark.org/ (accessed 17 September 2017).