• Arjun B.S
• Dr. Tomy K Kallarakal

Purpose: The Main objective of this study is to develop Corporate Social Responsibility Index and to examine its relationship with financial position of the companies. This study also focuses on disclosure practices of companies. Methodology: The Sample consists of thirty listed companies is selected from BSE SENSEX 100. These companies represent different industries in India. Content Analysis is used to develop the index and correlation and multiple regression model is used to investigate the relationship among variables. Findings: Average CSR disclosure practices of manufacturing companies are improved and scored more over the non-manufacturing companies. Total Assets and Capital Structure of the companies influences its disclosure practices. The Model is accepted as it is statistically significant. Research Implications: This particular study resulted in developing a new Index for measurement of CSR disclosure which is mandatory in India. This study helps in knowing the discloser practices of various manufacturing and non-manufacturing companies in India.

CSR Disclosure, Revenue, Assets, Profitability, Leverage and Companies Act

"CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY INDEX: MEASUREMENT OF MANDATORY DISCLOSURE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.6, Issue 1, page no.620-625, January-2019, Available :http://www.jetir.org/papers/JETIR1901180.pdf

"CONSTRUCTION OF CORPORATE SOCIAL RESPONSIBILITY INDEX: MEASUREMENT OF MANDATORY DISCLOSURE", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.6, Issue 1, page no. pp620-625, January-2019, Available at : http://www.jetir.org/papers/JETIR1901180.pdf