Document Type : Research Article


Department of Business Administration, School of Business and Commerce, Manipal University Jaipur, Rajasthan (303007) (India).


The study aims to analyze whether the firm’s ownership has any impact on their corporate
social responsibility (CSR) expenditure pattern and disclosure practices. The study also
examines CSR schedule and CSR expenditure covered by public and private sector firms
over the years and marks the differences in the pattern of CSR disclosure. The paper is
descriptive and analytical and draws its sample from S&P BSE Carbonex firms. Data has
been collected through secondary sources which include the firm's websites, annual reports,
Prowess IQ database, and CSR database (NSE Infobase). The findings of the study may help
the management to recognize which CSR activities are being neglected and also assist
policymakers in devising policies to improve the level of disclosure and transparency in CSR
activities. The findings show that some firms are highly focused on education and healthrelated
activities and less focused on areas such as war veterans, disaster management,
protection of flora and fauna, and sports.