Abstract
The study focuses on the current state of corporate social responsibility (CSR) reporting in Sri Lanka. It finds an inclination in most Sri Lankan companies to engage in CSR reporting even though it is not mandatory at present. There are significant variations in the CSR disclosure practices of Sri Lankan companies as they are neither standardized nor guided through other means. Providing corporate social and environmental disclosures is assessed in the study based on the system oriented theories - Legitimacy, Stakeholder and Institutional. As provision of these disclosures has become an essential component of corporate reporting at present, the study suggests a broad framework that Sri Lankan companies could follow in CSR reporting. This has been identified through the evaluation of some commonly accepted principles and guidelines on CSR reporting worldwide. Key words: Accountability; Environment; Responsibility; Reporting; Stakeholders Sri Lankan Journal of Humanities and Social Sciences Vol.1(1) July 2009
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