BEYOND THE BALANCE SHEET: A COMPREHENSIVE STUDY OF VOLUNTARY DISCLOSURE IN INDIAN FMCG COMPANIES
DOI:
https://doi.org/10.55829/ijmpr.v3i1.212Keywords:
Voluntary Disclosure, Corporate Transparency, Content Analysis, FMCG IndustryAbstract
This study examines the extent and trends of voluntary disclosure among five FMCG companies in India over a three-year period from 2020 to 2023. Data was collected from annual reports and other public sources, focusing on financial, environmental, social, and governance-related information. Content analysis using binary coding was employed to quantify disclosure practices. The research found significant differences in voluntary disclosure among the companies, with areas such as product management, ESG reporting, and governance showing varying levels of disclosure. The findings highlight areas where companies can improve their voluntary disclosure practices to enhance transparency and accountability.
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