Corporate social environmental responsibility disclosure of Indonesian public listed companies

Abstract

This study investigates the extent of corporate social environmental responsibility disclosure (CSERD). A hundred public listed companies based on the highest market capitalization for period of 2012. The result of this study suggests that the narrative type is the most used among Indonesia companies to communicating their CSER activities. This study also finds that there sensitive industry disclosed more narrative and quantitative forms than nonsensitive industry. The implication of the findings support previous studies suggesting that industry behaviour in disclose their CSER activity is affected by the institution where they located. The presence of law and regulation is one of factor that influences the extent of disclosure made by corporations.