Impact of Corporate Social Responsibility Reporting Practices on Financial Performance: A Study on Indian Oil Sector Industries

Publication Details

Publication Date

10/07/2026

Volume / Issue

Vol 1, Issue 2 (2026)

Article No.

041

Journal

British Journal of Contemporary Research

Received

30 Jun 2026

Views

2

Downloads

0

Abstract

Corporate Social Responsibility (CSR) reporting practices refer to the methods and standards companies use to disclose their environmental, social, ethical and sustainable activities. These practices vary across countries, industries, and companies. The primary goal of this study is to explore how the company is contributing to sustainable development, ethical practices, and community well-being. It also establishes the cause-and-effect relationship between corporate social responsibility cost and corporate performance. The sample data are collected from the secondary sources i.e. annual reports over the period of 12 years from 2013-14 to 2024-25. To justify the objectives of this research statistical tools like descriptive statistics, correlation matrix, and regression model have been applied. This study concludes that CSR reporting is no longer just a legal or ethical requirement; it is a strategic instrument which positively contributes to a firm’s market performance. A large sample and other factors like market indicators, financial and non- financial factors can be included for the extension of this study in future.

License

This article is published under the Creative Commons Attribution 4.0 International License . Free to read, share, and adapt with attribution.