Corporate social environmental responsibility disclosure of Indonesian Public listed companies

Abstract

This study investigates the extent of corporate social environrnental responsibility rdisclosure (CSERD). A hundred public listed companies based on the highest market :iapitalization for period of 2012. The result of this study suggests that the narrative type is tire ihost used among lndonesia companies to communicating their CSER activities. This study also i,,finds that there sensitive industry disciosed more nan'ative and quantitative fonns than nonfsensitive industry. The irnplication of the frndings support pr"rrioo, studies suggesting tirat iindustry- behaviour in disclose their CSER activity is affected by the institution where they rlocated. The presence of law and regulation is one of factor that influences the extent of i]t disclosure made by corporations.