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  <front>
    <journal-meta>
      <journal-id journal-id-type="publisher">BJCR</journal-id>
      <journal-title-group>
        <journal-title xml:lang="en">British Journal of Contemporary Research</journal-title>
        <abbrev-journal-title xml:lang="en">BJCR</abbrev-journal-title>
      </journal-title-group>
      <issn>2979-8582</issn>
      <publisher>
        <publisher-name>Bexford Publishing Ltd</publisher-name>
        <publisher-loc><uri>https://bexfordpublishing.co.uk</uri></publisher-loc>
      </publisher>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="publisher-id">BEX_JUN_26_183</article-id>
      
      <article-categories>
        <subj-group xml:lang="en" subj-group-type="heading">
          <subject>Original Research Article</subject>
        </subj-group>
      </article-categories>
      <title-group>
        <article-title xml:lang="en">Impact of Corporate Social Responsibility Reporting Practices on Financial Performance: A Study on Indian Oil Sector Industries</article-title>
      </title-group>
      <contrib-group content-type="author">
      <contrib corresp="yes">
        <name-alternatives>
          <name name-style="western" specific-use="primary">
            <given-names>Monalisa Panigrahi</given-names>
          </name>
        </name-alternatives>
        <email>monalisa.panigrahi28@gmail.com</email>
        <bio xml:lang="en"><p>Rayagada Autonomous College, Rayagada, Odisha, India, India</p></bio>
      </contrib>
      <contrib>
        <name-alternatives>
          <name name-style="western" specific-use="primary">
            <given-names>Dr. Mangulu Charan Dash</given-names>
          </name>
        </name-alternatives>
        <email>mangulucharandash@gmail.com</email>
        <bio xml:lang="en"><p>ORCID: ORCID Id: 0000-0002-7613-414X | Prananath College Autonomous, Khordha, Odisha, India</p></bio>
      </contrib>
      </contrib-group>
      <pub-date date-type="pub" publication-format="epub">
        <day>10</day>
        <month>07</month>
        <year>2026</year>
      </pub-date>
      <volume>1</volume>
      <issue>2</issue>
      
      
      <pub-history>
        <event event-type="received">
          <event-desc>Received: <date date-type="received">
            <day>30</day>
            <month>06</month>
            <year>2026</year>
          </date></event-desc>
        </event>
        
        <event event-type="accepted">
          <event-desc>Accepted: <date date-type="accepted">
            <day>04</day>
            <month>07</month>
            <year>2026</year>
          </date></event-desc>
        </event>
      </pub-history>
      <permissions>
        <copyright-statement>Copyright (c) 2026 Monalisa Panigrahi</copyright-statement>
        <copyright-year>2026</copyright-year>
        <license xlink:href="https://creativecommons.org/licenses/by/4.0">
          <license-p>This work is licensed under a Creative Commons Attribution 4.0 International License.</license-p>
        </license>
      </permissions>
      <abstract><p>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.
Key Words:  Corporate Social Responsibility, corporate performance, sustainable development, ethical practices, community well-being.</p></abstract>
    </article-meta>
  </front>
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</article>