Özet:

Effectively managing and communicating CSR according to the expectations of stakeholders has become operationally important for many companies.The purpose of this paper is to examine the reporting pattern and investment inthe corporate social responsibility ofselected oil and gas companies and determine whether the reporting is done in the proper format and on time as well as analyse whether reporting is done in accordance with the activities listed in Section 135 and Schedule VII of the Companies Act 2013. This study used a descriptive analysis approach, using data gathered from yearly reports spanning the fiscal years 2014-15 to 2018-19 of the three selected oil and gas company namely- Oil India Limited, Oil and Natural Gas Corporation and Indian Oil Corporation Limited.The results revealed that the selected companies report CSR on time and provide details of the CSR project and CSR expenditure in a proper format as required by the Companies Act 2013. Reporting of corporate social responsibility has developed into a significant source for an organisation to raise the standards of its CSR activities and deliver knowledge about CSR to stakeholders through reporting. The research contributes to the understanding of the factors of required CSR reporting and provides conclusions that may be valuable for both theory and practice in other developing or rising economies with similar economic and financial structures.

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