This paper investigates the various CSR strategies and initiatives of the companies operating in India and Indonesia. The companies have been selected on the basis of their market capitalization. This paper mainly focuses on measuring and comparing the degree of transparency of Indian and Indonesian companies’ CSR practices. This study is completely based on the availability of secondary data sources (official reports, social responsibility reports, business responsibility reports, company websites, and other authentic sources). The degree of transparency is measured on the basis of- amount of money spent on CSR activities for the year which was released in published account/ responsibility report on website/ public portals, availability of information related to CSR like CSR strategy, and related information on website. The limitation of this study is the availability of year wise CSR information as companies usually release the cumulative information about their CSR programs right from the vary beginning of their involvement in CSR. Another limitation is that is no standard format of CSR reporting exists globally or locally which hinders our study of comparing CSR practices in India and Indonesia. So this paper also proposes a specific and concise format for disclosing CSR practices.
