Title: Social responsibility accounting practices in companies of Bangalore city

Authors: Dr. Ravikumar R, Professor,  Department of Commerce & Management, Government First Grade College, Ankola, Karnataka – 581353    

Abstract: Social responsibility accounting (SRA) is an evolving corporate reporting system that assesses and takes responsibility for the company's effects on the environment and its impact on social welfare. This paper examines the social responsibility accounting practices of companies in Bangalore city, India. The paper begins by providing an overview of SRA, and then discusses the specific SRA practices that are being used by companies in Bangalore. The paper then analyzes the factors that are driving the adoption of SRA in Bangalore, and the challenges that companies face in implementing SRA. The paper concludes by discussing the implications of SRA for the future of corporate reporting in India.

Keywords: Social responsibility accounting (SRA), Government regulations, Environmental reporting

DOI: 10.5281/zenodo.8232664

African Journal of Accounting, Auditing and Finance, 2021 Vol.7 No.4, pp.417- 422 (Revised pp:417-424)

Received: 03 Oct 2020

Accepted: 19 Jun 2021

Published online: 29 Nov 2021