Understanding the Theoretical Convergence of Corporate Social Responsibility Reporting in Practice: A Thematic analysis of Automobile Websites
Prof. (Dr.) Sabyasachi Dasgupta, Prof. Anurupa Ghatge

Abstract
Corporate Social Responsibility is a term that is present in every possible medium throughout the globe. While there are practitioners trying to implement Corporate Social Responsibility as part of the sustainability model, there are researchers across the globe trying to understand its meaning and impact. The objective of this paper is to understand the level of convergence between the theoretical understandings of Carroll’s Corporate Social Responsibility model and its digital reporting by the corporate. The methodology adopted in this paper is simple content analysis using a deductive approach. The scope of this paper would take into account the website reporting of Automobile sector consisting of six automobile companies, Tata Motors, Bajaj, Mahindra & Mahindra, Hyundai, Ford and Audi. The findings from this paper suggest a wide gap between theory and practice. Hence, eight themes are suggested to the corporate for effective Corporate Social Responsibility activities and its reporting.

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