Corporate social environmental responsibility disclosure of Indonesian public listed companies

FAISAL, Faisal (2016) Corporate social environmental responsibility disclosure of Indonesian public listed companies. Proceedings of the 15th International Conference on Corporate Social Responsibility and 6th Organisational Governance Conference . pp. 50-59. ISSN 2048-0806

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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.

Item Type:Article
Additional Information:CSER disclosure, industry, institutional theory, narrative, Indonesia
Uncontrolled Keywords:CSER disclosure, industry, institutional theory, narrative, Indonesia
Subjects:H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:74061
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:12 Jul 2019 10:50
Last Modified:12 Jul 2019 10:50

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