Taneja, Pawan; Jain, Ameeta; Joshi, Mahesh; Kansal, Monika - In: Meditari Accountancy Research 30 (2021) 3, pp. 472-494
Purpose: Since 2013, the Indian Companies Act Section 135 has mandated corporate social responsibility (CSR) reporting by Indian central public sector enterprises (CPSEs). CSR reporting is regulated by multiple Government of India ministerial agencies, each requiring different formats and often...