CORPORATE SOCIAL RESPONSIBILITY REPORTING AND STAKEHOLDER TRUST: AN EMPIRICAL STUDY OF LISTED COMPANIES

Abstract

In the contemporary business environment, stakeholders increasingly expect organizations to operate with
transparency, accountability, and social responsibility. Corporate Social Responsibility (CSR) reporting has
gained prominence as a strategic communication tool that reflects a company’s commitment to ethical
practices and sustainable development.
This study aims to examine the influence of CSR reporting on stakeholder trust in the context of listed
companies. It seeks to understand how the quality and transparency of CSR disclosures shape stakeholders’
perceptions and their level of confidence in corporate actions.
The research is based on primary data collected from 120 respondents, including investors and customers
associated with selected listed companies. A structured questionnaire was used for data collection, and the
analysis was carried out using statistical techniques such as correlation and regression through SPSS
software.
The findings indicate that there is a strong and positive relationship between CSR reporting and stakeholder
trust. Organizations that consistently disclose clear and comprehensive CSR information are more likely to
gain stakeholder confidence and enhance their reputation.
The study concludes that transparent CSR reporting plays a vital role in building trust and sustaining longterm stakeholder relationships. It emphasizes the need for companies to adopt standardized and credible
reporting practices to strengthen accountability and ensure sustainable growth