The role of CSR in shaping financial reporting and accounting decisions in India: a fuzzy analytical hierarchy process approach

Suresh Kumar Sahoo et al.

International Journal of Corporate Governance2026https://doi.org/10.1504/ijcg.2026.152089article
ABDC B
Weight
0.50

Abstract

This study examines the role of various corporate social responsibility (CSR) factors in determining and shaping corporations' financial reporting and accounting decisions in India, the fastest growing economy in the world. This study includes various CSR variables deduced by conducting a thorough literature review of articles published by numerous academics and researchers in Scopus-indexed journals over the past two decades. The authors employed the fuzzy analytical hierarchy process (F-AHP) to investigate the impact of CSR constructs on the choices made by corporate leaders in the country. The results highlight that global standards and guidelines, sustainability, and stakeholder engagement have the most significant positive impact on Indian business leaders' financial reporting and accounting decisions. Risk management has the least significant effect on these decisions. The majority of the study was carried out in Southern India, where there is little variation in people's perception.

Open via your library →

Cite this paper

https://doi.org/https://doi.org/10.1504/ijcg.2026.152089

Or copy a formatted citation

@article{suresh2026,
  title        = {{The role of CSR in shaping financial reporting and accounting decisions in India: a fuzzy analytical hierarchy process approach}},
  author       = {Suresh Kumar Sahoo et al.},
  journal      = {International Journal of Corporate Governance},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1504/ijcg.2026.152089},
}

Paste directly into BibTeX, Zotero, or your reference manager.

Flag this paper

The role of CSR in shaping financial reporting and accounting decisions in India: a fuzzy analytical hierarchy process approach

Flags are reviewed by the Arbiter methodology team within 5 business days.


Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.