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Corporate Social Disclosures by Indonesian Listed Companies: A Pilot Study

Author

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  • Juniati Gunawan

Abstract

Purpose - As one of the world's leading producers of energy resources, offering a large domestic market and workforce, Indonesia is susceptible to the issue of corporate social responsibility. As this research area is considered relatively new in the Indonesian context, the purpose of this paper is to provide useful information and describe early pictures of corporate social disclosure (CSD) practices in Indonesia. Design/methodology/approach - This study examines the extent of CSD in Indonesian listed companies. Content analysis method is applied to analyse the companies' annual reports. An exploratory study was also carried out to find the motivation of the companies in making CSD, as well as the perceived importance of CSD information by Indonesian stakeholders. Finally, some preliminary independent variables were selected to be examined in their relationships to the extent of CSD. Findings - The results show that the most important information on CSD perceived by the stakeholders is about “products” while information about “community” is perceived as the least important. However, “community” is considered as the most influence party of CSD for the companies. Additionally, there are three main motives for the Indonesian listed companies in conducting CSD: “to create positive image”, to “act accountability” and to “comply with stakeholders' needs”. This study also indicates that the extent of CSD in Indonesian listed companies is very low. Further, the correlation examinations demonstrate that the majority of null hypotheses were accepted. Originality/value - There is currently a level of research or invent CSD practices in developing countries. This paper helps to fill some of this gap.

Suggested Citation

  • Juniati Gunawan, 2007. "Corporate Social Disclosures by Indonesian Listed Companies: A Pilot Study," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 3(3), pages 26-34, August.
    • Handle: RePEc:eme:srjpps:v:3:y:2007:i:3:p:26-34
    DOI: 10.1108/17471110710835554
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    Citations

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    Cited by:

    1. Matthias S. Fifka, 2013. "Corporate Responsibility Reporting and its Determinants in Comparative Perspective – a Review of the Empirical Literature and a Meta‐analysis," Business Strategy and the Environment, Wiley Blackwell, vol. 22(1), pages 1-35, January.
    2. María Inmaculada Alonso Carrillo & Alba María Priego De La Cruz & Montserrat Nuñez Chicharro, 2019. "The Impact of Corporate Governance on Corruption Disclosure in European Listed Firms through the Implementation of Directive 2014/95/EU," Sustainability, MDPI, vol. 11(22), pages 1-21, November.
    3. Yosefa Sayekti, 2017. "The Effect of Slack Resources on Strategic Corporate Social Responsibility (CSR): Empirical Evidence on Indonesian Listed Companies," GATR Journals gjbssr472, Global Academy of Training and Research (GATR) Enterprise.
    4. Md Nazrul Islam & Tofayel Ahmed, 2012. "Corporate Social and Environmental Disclosure - An Econometric Analysis of Listed Private Commercial Banks in Bangladesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 3(3), pages 59-65, September.
    5. Waris Ali & Jeffrey Wilson & Muhammad Husnain, 2022. "Determinants/Motivations of Corporate Social Responsibility Disclosure in Developing Economies: A Survey of the Extant Literature," Sustainability, MDPI, vol. 14(6), pages 1-26, March.

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