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 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.

This study empirically examines the level of mandatory disclosure within financial statements of local governments in Indonesia by using institutional theory. Indonesia is the world's largest muslim country that has recently undergone comprehensive public sector reform. There is a moderate level of compliance with key mandatory disclosures (49.9%). The highest level of communication is on i ssues relating to Fiscal Policy (81.2%) whereas the lowest level is for Macro-Economic issues (33.6%). Regression analysis shows that the mimetic isomorphism variable, measured by jurisdiction is positive and significant predictors of the extent of mandatory disclosure. Local governments that are located in Java disclose more than non-Java, and older local governments also have higher mandatory disclosures.

This study investigates the level of fiscal policy disclosure within financial statements of Indonesian local governments. Indonesia is a developing country that has recently undergone major state financial reform. Isomorphic institutional theory is adopted as the underlying theoretical framework. There is a high level of communication as measured by the Fiscal Policy Compliance Index (81.2%). Regression analysis shows that the coercive isomorphism variable, measured by number of parliamentarians, is positive and statistically significant predictor of the extent of fiscal policy disclosure. Local governments that have more parliamentarians in their jurisdiction communicate more extensively. In addition, the age of local governments and financial independence variables affect the extent of fiscal policy disclosure in Indonesian local governments.