Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Articles Article Faculty Publications -Articles Dublin Core The Dublin Core metadata element set is common to all Omeka records, including items, files, and collections. For more information see, http://dublincore.org/documents/dces/. Title A name given to the resource Do social and environmental disclosures increase firm value evidence from indian companies Subject The topic of the resource BSE 100 Index; Business responsibility reporting; Panel data regression; Social and environmental disclosures; Sustainability reporting; Tobin Q Description An account of the resource There is a clear shift in the way the companies report their performance through the communications with their stakeholders. Moving from mere profit, the companies are increasingly showing their non-financial performance in terms of sustainability and social responsibility. Companies not only want to just spend on sustainability, but also like to project their activities to gain image among the stakeholders; more often with a separate set of report called corporate sustainability report, which is based on the triple bottom-line (profit, people, and planet). This study focused on understanding the corporate social and environmental reporting trends of Indian non-financial companies and the impact on market valuation. The sample constituted of companies in the BSE-100 index and data for 5 financial years - from FY2010 to FY2014 - were used. This period was chosen as it witnessed several regulatory changes in the triple bottom line reporting in the form of new Companies Act, 2013 and Clause 55 of the listing agreement. Paired 'f' test and panel data regression model were used for analyzing the data. This study found that the level of social and environmental disclosures has significantly improved post business responsibility reporting and positively significantly influenced market valuation. Creator An entity primarily responsible for making the resource Charumathi B.; Ramesh L. Source A related resource from which the described resource is derived Indian Journal of Finance, Vol-11, No. 4, pp. 23-38. Publisher An entity responsible for making the resource available Associated Management Consultants Pvt. Ltd. Date A point or period of time associated with an event in the lifecycle of the resource 2017-01-01 Identifier An unambiguous reference to the resource within a given context <a href="https://doi.org/10.17010/ijf/2017/v11i4/112628" target="_blank" rel="noreferrer noopener">https://doi.org/10.17010/ijf/2017/v11i4/112628</a> <br /><br /><a href="https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017412383&amp;doi=10.17010%2Fijf%2F2017%2Fv11i4%2F112628&amp;partnerID=40&amp;md5=86fc9b2ee17db65e34e1a51dfb088cbc" target="_blank" rel="noreferrer noopener">https://www.scopus.com/inward/record.uri?eid=2-s2.0-85017412383&amp;doi=10.17010%2fijf%2f2017%2fv11i4%2f112628&amp;partnerID=40&amp;md5=86fc9b2ee17db65e34e1a51dfb088cbc</a> Rights Information about rights held in and over the resource Restricted Access Relation A related resource ISSN: 9738711 Format The file format, physical medium, or dimensions of the resource Online Language A language of the resource English Type The nature or genre of the resource Article Coverage The spatial or temporal topic of the resource, the spatial applicability of the resource, or the jurisdiction under which the resource is relevant Charumathi B., Department of Management Studies, School of Management, Pondicherry University (A Central University of Government of India), Puducherry, 605014; Ramesh L., Finance, Christ University Institute of Management, Bangalore, 560045