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Corporate social disclosures in Indonesia: stakeholders’ influence and motivation

Author

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  • Juniati Gunawan

Abstract

Purpose - – This study aims to investigate stakeholders’ influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports. Design/methodology/approach - – A questionnaire was distributed to the upper level of management in the companies and attained 252 respondents. Findings - – The findings show that “community” is the most stakeholder group that influence the practice of CSD and “creating a positive image” is the main motivation from companies in providing CSD. Practical implications - – The research supports the majority of studies in CSD areas, especially in developing countries. Originality/value - – Based on questionnaires, enriched by field visits and interviews, this paper provides evidence about stakeholder’s influences and company motivations in practising CSD. The study is valuable to understand the information disclosed in annual reports from both stakeholders’ and companies perspectives.

Suggested Citation

  • Juniati Gunawan, 2015. "Corporate social disclosures in Indonesia: stakeholders’ influence and motivation," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 11(3), pages 535-552, August.
    • Handle: RePEc:eme:srjpps:v:11:y:2015:i:3:p:535-552
    DOI: 10.1108/SRJ-04-2014-0048
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    Citations

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    Cited by:

    1. Endah Susilowati & Corina Joseph & Vicky Vendy & Indrawati Yuhertiana, 2022. "Advancing SDG No 16 via Corporate Governance Disclosure: Evidence from Indonesian and Malaysian Fintech Companies’ Websites," Sustainability, MDPI, vol. 14(21), pages 1-14, October.
    2. Mahrinasari MS, 2019. "Determinants of Brand Equity: Communication of Corporate Social Responsibility (CSR) versus CSR itself and Company Credibility," Contemporary Economics, University of Economics and Human Sciences in Warsaw., vol. 13(3), September.
    3. Engy Mohsen El Hawary & Iman Mamdouh Arafa, 2018. "Studying the Effect of Stakeholders on the Disclosure of Corporate Social Responsibility by Banks: Evidence from Egypt," Accounting and Finance Research, Sciedu Press, vol. 7(4), pages 200-200, November.
    4. Amoako, Kwame Oduro & Lord, Beverley R. & Dixon, Keith, 2021. "Narrative accounting for mining in Ghana: An old defence against a new threat?," Resources Policy, Elsevier, vol. 74(C).
    5. Zarzycka Ewelina & Krasodomska Joanna & Dobija Dorota, 2021. "Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review," Journal of Management and Business Administration. Central Europe, Sciendo, vol. 29(1), pages 112-135, March.
    6. Aminullah Assagaf & Hapzi Ali, 2017. "Determinants of Financial Performance of State-owned Enterprises with Government Subsidy as Moderator," International Journal of Economics and Financial Issues, Econjournals, vol. 7(4), pages 330-342.

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