Corporate social environmental responsibility disclosure of Indonesian Public listed companies

ACHMAD , Tarmizi (2016) Corporate social environmental responsibility disclosure of Indonesian Public listed companies. Federation University Australia, Melbourne, Australia.

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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.

Item Type:Book
Additional Information:CSER disclosure, industry, institutional theory, narrative, lndonesia
Uncontrolled Keywords:CSER disclosure, industry, institutional theory, narrative, lndonesia
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:61368
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 Mar 2018 14:57
Last Modified:16 Mar 2018 15:00

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