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Agricultural Companies’ Disclosure of Corporate Social Responsibility as Viewed by Influential Factors

In: Proceedings of the Twelfth International Conference on Entrepreneurship and Business Management 2023 (ICEBM 2023)

Author

Listed:
  • Sagung Oka Pradnyawati

    (Universitas Mahasaraswati Denpasar)

  • I Gede Cahyadi Putra

    (Universitas Mahasaraswati Denpasar)

Abstract

The existence of agricultural companies in Indonesia makes a big contribution to food security and the production of various plantation products which not only become raw materials for various sectors but also play a role in the world of exports, however, the increase in the number of nature-oriented companies does not guarantee the resulting balance between financial profits and environmental disruption due to waste, land clearing, pollution and even social conflicts with surrounding communities. Transparency in Corporate Social Responsibility (CSR) disclosure can be one step that balances corporate social responsibility and the company’s operational environment, but the average CSR disclosure index in Indonesia is still quite low. The author examines various factors from the financial side (profit and company liquidity), firm size, environmental performance and media exposure in their influence on CSR disclosure. The tests illustrate that the company’s liquidity, good environmental performance and media exposure have a positive impact on CSR disclosure. The company’s profit and the size of the company statistically do not have an impact on CSR disclosure. Future rules regarding CSR and an understanding of the alignment of social, environmental, community and company interests can be formed with similar research.

Suggested Citation

  • Sagung Oka Pradnyawati & I Gede Cahyadi Putra, 2024. "Agricultural Companies’ Disclosure of Corporate Social Responsibility as Viewed by Influential Factors," Atlantis Highlights in Economics, Business and Management, in: Keni Keni & Hetty Karunia Tunjungsari & Teoh Ai Ping (ed.), Proceedings of the Twelfth International Conference on Entrepreneurship and Business Management 2023 (ICEBM 2023), pages 263-272, Springer.
    • Handle: RePEc:spr:atlecp:978-94-6463-508-9_22
    DOI: 10.2991/978-94-6463-508-9_22
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