Purpose: This paper aims to explore the awareness of terminology related to intellectual capital (IC) among executives of Indian banks and the sources in which they mostly find IC-related terminology. The paper also explores relative and specific contributions of each selected source of...

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...

Cover -- EDITORIAL ADVISORY BOARD -- Accounting, auditing and governance in the SAARC group of nations -- Empirical study on determinants of environmental disclosure -- CSR focus in the mission and vision statements of public sector enterprises: evidence from India -- Corporate governance and...

Purpose: This paper aims to assess the risks and challenges of corporate social responsibility (CSR) management in the Indian-mandated CSR ecosystem from a service purchaser–supplier dualistic perspective and the role management control systems (MCS) and social capital play in managing such...