This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the Global Reporting Initiative version 4.0 to measure the extent of anti-corruption disclosures in 117 companies' annual reports. Informed by a coercive isomorphism tenet drawn from the institutional theory, the authors propose that several institutional factors influence the extent of their voluntary disclosures. The findings reveal that a large degree of variability difference between the average levels of anti-corruption disclosure in Thailand (434 words) and the Philippines (149 words). The dependence on government tenders and foreign ownership are associated with the level of disclosure. Surprisingly, the United Nation Global Compact membership is not a significant determinant of anti-corruption reporting. This signifies that the membership in the international initiative does not correspond to individual company's commitment to disclose anti-corruption information. In spite of significant efforts undertaken by global organizations to combat corruption, the level of anti-corruption disclosure is significantly different among the four countries under study. The disclosure of sensitive information such as the confirmed incidences of corruption cases requires careful consideration by the top management as it is subjected to legal implications and reputational risks. Thus, impression management can complement the coercive pressure in explaining the level of anti-corruption reporting. This study is among the first studies which explores the association between coercive factors and the level of anti-corruption disclosure in ASEAN region.
Purpose The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs). Design/methodology/approach Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components of the 2006 Global Reporting Initiative guidelines are used as the disclosure index checklist. Findings The results show that approximately 30 percent of Indonesian listed companies provide OHSD. The most disclosed item is health and safety programs. Logistical regression analysis reveals that industry type and international operations significantly influence the propensity to provide OHSD. These findings suggest that coercive isomorphism partially explains OHSD practices in Indonesia. Research limitations/implications The main implications of the findings are that Indonesian listed companies generally have poor health and safety information disclosure sets and largely ignore the potential roles of their workers in any health and safety committees. Originality/value This paper provides insights into the disclosure practices of occupational health and safety issues, a vital subset of corporate social responsibility disclosure which is still under-researched. The paper also empirically investigates the key determinants of OHSD, an empirical test which is largely ignored in past OHSD-related studies.
Purpose-This study focuses on corporate social responsibility and workplace wellbeing by examining Indonesian Stock Exchange (IDX) listed companies' labour disclosures. Design/methodology/approach-Year-ending 2007 and 2010 annual report disclosures of 31 IDX listed companies are analyzed. The widely acknowledged Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist. Findings-The results reveal that the overall labour disclosure level increases from 21.84% in 2007 to 30.52% in 2010. The levels of four of the five specific labour disclosures also increase with Employment being the exception. The results further show that the Indonesian government does not influence the increase in the levels of the overall labour disclosure or the four categories showing increased disclosure but, surprisingly, does significantly affect the decrease in the level of the Employment category. Research limitations/implications-It is implied that the government is at best ambiguous given that, on one side, the government regulates all corporate social responsibility (CSR) activities and reporting but appears to coercively pressure companies to hide Employment specific issues. Practical implications-It is implied that Indonesian companies need to have 'strong and influential' independent commissioners on the boards to counter any possible pressures from the government resulting in lower disclosure levels. Originality/value-This paper provides insights into the 'journey' of labour-related CSR disclosure practices in Indonesia and contributes to the literature by testing one specific variant of isomorphic institutional theory namely coercive isomorphism.
Purpose This paper aims to examine the Indonesian Stock Exchange-listed (IDX-listed) companies’ human rights disclosures. Design/methodology/approach The year-ending 2012 annual report disclosures of 75 IDX-listed companies are analyzed. The Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist. Findings The results show a low level of voluntary human rights disclosure (36.74 per cent). The highest level of communication is for assessment issues. Very few companies disclosed information about child labor and forced and compulsory labor. Statistical analysis reveals that board size significantly influences “human rights” communication in a positive direction. Company size, one of the control variables in this study, is also found to be positively significant. The managerial stakeholder theory partially explains the variability of these disclosures. Research limitations/implications The main implication of the findings is that key stakeholders do not see the importance of human rights issues to be disclosed, except for commissioners. It seems that commissioners have the spirit of the United Nation Guiding Principles (UNGPs), requiring companies to respect human rights in daily business operations. Another implication is that companies may attempt to hide certain information regarding child labor and forced and compulsory labor. Originality/value This paper provides insights into the disclosure practices of human rights issues in Indonesia. The paper also investigates the key determinants of human rights disclosures, an empirical test which is largely ignored in previous human rights reporting studies. This paper highlights the potency of commissioners in campaigning and promoting the importance of social responsibility on human rights for corporate sustainability.
Purpose -This study advances explanations of the communication level of labour disclosures of Indonesian listed companies. Design/methodology/approach -Year-ending 2007 Annual report disclosures of 223 Indonesia Stock Exchange (IDX) listed companies are analyzed. The Labour Practices and Decent Work Disclosure component of the 2006 Global Reporting Initiative (GRI) guidelines are used as the benchmark disclosure index checklist. Findings -The results show a low level of voluntary disclosure (17.7%). The highest level of communication is for issues related to Skills Management and Lifelong Learning Programs for Employees. Very few companies disclosed information about Health and Safety Committee and Agreements, and Salary of Men to Women. Statistical analysis reveals that government ownership and international operations are positively significant predictors of 'labour' communication. Isomorphic institutional theory partially explains the variability of these disclosures. Bigger companies also provide more Labour Practices and Decent Work Disclosures. Research limitations/implications -The main implications of the findings are that Indonesian companies are not clearly communicating labour responsibility issues as a key precondition of Corporate Social Responsibility (CSR). They may be obfuscating some information to protect their image and reputation. Originality/value -This paper provides insights into the disclosure practices of labour issues, a specific social disclosure theme which is rarely examined in prior literature, under the umbrella of institutional theory. The research also includes 'goal factor' to be tested as one of the independent variables.
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