... coverage negatively influences the firm performance of Indian firms. All issues, including social, governance and cross-cutting, except environmental issues, negatively impact firm value in India. Practical implications The involvement of firms in CSiR costs the firms financially and drives down firm...

... Environmental issues Accounting Disclosure index Social issues The paper constructs social and environmental disclosure index (SEDI) for Indian companies in order to examine relationship between social and environmental disclosure and select corporate attributes. Disclosure index has been formulated...