IDEAS home Printed from https://ideas.repec.org/p/unp/wopacs/201101.html
   My bibliography  Save this paper

CSR Disclosure in Indonesia: Empirical Evidence from Big and Small Companies listed at Indonesia’s Stock Exchange

Author

Listed:
  • Ersa Tri Wahyuni

    (Accounting Department, Faculty of Economics, Padjadjaran University)

  • Nadia Paramita

    (Bina Nusantara University)

Abstract

The result indicates that from six major indicators, the economic indicator is the major disclosure both for big and small companies, 39.16% and 62.18% respectively. Human right is the least indicator reported by big companies (0.7%), while environment is the least indicator for small companies (0%). The statistical test revealed that there are significant differences of CSR disclosures between big and small companies of those six GRI indicators except for human rights indicator. Big companies have more CSR disclosures (total 3555 disclosures) compared to small companies (total of 825 disclosures). In addition, narrative disclosures becomes the most popular disclosure method compared to monetary or charts, both in two groups of companies.

Suggested Citation

  • Ersa Tri Wahyuni & Nadia Paramita, 2011. "CSR Disclosure in Indonesia: Empirical Evidence from Big and Small Companies listed at Indonesia’s Stock Exchange," Working Papers in Accounting Studies (WoPAcS) 201101, Department of Accounting, Padjadjaran University, revised May 2011.
  • Handle: RePEc:unp:wopacs:201101
    as

    Download full text from publisher

    File URL: http://www.equitablepolicy.org/wopacs/201101.pdf
    File Function: First version, 2011
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:unp:wopacs:201101. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Hamzah Ritchi (email available below). General contact details of provider: https://edirc.repec.org/data/dapadid.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.