Corporate social disclosures in Indonesia: stakeholders’ influence and motivation

Gunawan, Juniatí

doi:10.1108/srj-04-2014-0048

Cited by 63 publications

(66 citation statements)

References 38 publications

(44 reference statements)

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“…Kinerja perusahaan yang semakin dicermati oleh masyarakat luas dan kalangan tertentu, terutama kaitannya dengan masyarakat sekitar tempat beroperasinya perusahaan mempunyai pengaruh terhadap keberlangsungan operasional perusahaan. Kegiatan TJSL perusahaan menjadi sangat penting terutama untuk menjalin hubungan dan membangun kepercayaan, serta menunjukan niat baik (goodwill) perusahaan terhadap pemangku kepentingannya (Gunawan, 2015). Tidak hanya komunitas, media massa, investor, hingga masyarakat luas mempunyai kepentingan tersendiri dalam mencermati dan menilai tindakan tanggung jawab sosial perusahaan.…”

Section: Pendahuluanunclassified

“…Penelitian ini memberikan temuan bahwa perusahaan di Indonesia, yaitu 140 Badan Usaha Milik Negara mengungkapkan informasi kinerja TJSLnya di bawah menu 'CSR' dan isi informasi yang diungkapkan sebagian besar adalah bantuan pada masyakarat sekitar. Temuan ini menegaskan bahwa terminologi TJSL dapat disamaartikan dengan corporate social responsbility (CSR) yang marak digunakan oleh perusahaan di Indonesia dan jenis kinerja kegiatan TJSL masih bertumpu pada aspek sosial, yaitu masyarakat (Gunawan, 2015). Dengan demikian, tampak bahwa masih terbatasnya penelitian yang menggunakan situs sebagai media pengungkapan TJSL, terlebih kaitannya dengan reputasi perusahaan di Indonesia.…”

Section: Pendahuluanunclassified

“…Perusahaan ingin masyarakat dapat mengetahui secara lengkap informasi-informasi mengenai program dan kegiatan layanan untuk masyarakat, termasuk pengembangan komunitas, peningkatan kesejahteraan, dan pendidikan masyarakat. Pemakaian teori legitimasi sejalan dengan banyak penelitian terkait topik TJSL yang dipakai para peneliti, baik di Indonesia maupun di luar Indonesia (Gunawan, 2015).…”

Section: Gambar 1 Diagram Total Kuantitas Pengungkapan Informasi Tjslunclassified

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Tanggung Jawab Sosial, Lingkungan Dan Reputasi Perusahaan: Pengungkapan Pada Situs Bank

Gunawan

2018

accounting, auditing, information

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This research aims to provide evidence on the contents of corporate social and environmental responsibility (CSER) disclosures and company reputation on the three largest Banks (Bank Mandiri, Bank Central Asia and Bank Rakyat Indonesia) in Indonesia. CSER disclosures were measured through content analysis methods from the company's' websites, and company's reputation was measured through customer perceptions. The study was conducted through an online survey of 360 customers by undertaken non probability sampling and accidental sampling (convenience sampling). The results show that the majority of respondents agree with a good reputation after reading the Banks' CSER websites. The dominant information of the Bank's CSER website are community activities and programs, followed by environmental activities. Respondents stated that the Bank's reputation has been good and by reading the CSER website, the respondents felt more familiar with the Bank's activities. This familiarity adds a sense of customer's closeness to the Bank. This research provides implementation contributions to the Bank and also provides empirical findings that can be used by other Banks in delivering CSER disclosures on the website. This research enhances to the depth of study in the field of CSER in the Indonesian context and contributes to the new insights for CSER research area.

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Section: Pendahuluanunclassified

Section: Gambar 1 Diagram Total Kuantitas Pengungkapan Informasi Tjslunclassified

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Tanggung Jawab Sosial, Lingkungan Dan Reputasi Perusahaan: Pengungkapan Pada Situs Bank

Gunawan

2018

accounting, auditing, information

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“…It is supported by Magness (2006) and Gunawan (2015) on occupational health and safety standard as part of performance measure on personal cost. Evaluate Remuneration Structure Security analysis is proposed by Jensen & Meckling (1976) that contributes on advance plausible performance measure directive to "private information".…”

Section: Impact Of Remuneration On Management Behaviormentioning

confidence: 99%

“…However, it's not all performance data can be published in the environmental disclosure (ED). Corporate managements are to be selective to pretend creating positive image or hold on some bad information not to be published (Gunawan, 2015).…”

Section: Legitimacy Structures On Remuneration Measurementmentioning

confidence: 99%

Remuneration and Management Behavior Evaluation: A Critical Review

Yuliarini

Ismail²

2016

ABR

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Environmental accounting (EA) practices are developing rapidly in some countries and has a positive impact on their organizations. Sustainability report (SR), as an indicator of EA practices, helps company in improving its reputation, set by the management. However, some countries in ASEAN including Indonesia do not have relevant accounting standards on the environment. EA practice is still not widely known in Indonesia, although, internationally there have been standards that provide guidelines on environmental practices such as the Global Reporting Initiative (GRI). Another prospect in GRI is remuneration. Remuneration is a part of personnel cost which is a motivation about the positive effects of EA practices to disclose management concerns. This is a review paper that provides discussion on remuneration structure and the consistency of EA practices in the Sustainability Report.

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Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis

Guerrero‐Baena,

Castilla‐Polo,

Rodríguez‐Gutiérrez

2024

Bus Strat Env

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This study aims to add to the knowledge on the motivations driving SMEs in Spain to engage in voluntary social and environmental reporting (SER). We apply inductive content analysis to information sourced from interviews with SME owner‐managers, complemented with CEO letters. While the paper confirms that there are several co‐existing motivations for SER in SMEs, inconsistencies are identified between the information disclosed in the two aforementioned sources. Overall, stakeholder engagement seems to be the most important motivation for reporting. Contrary to what the literature to date has shown about the relevance of SME owner‐managers' personal values when it comes to disclosing social and environmental information, our findings suggest that individual beliefs and values are not the main factor driving SER. Results also show industry and firm size are determinants of motivations for SER. The study thus contributes to the literature on this underexplored topic by providing insights into the motivations for SER in SMEs. An understanding of these motivations is pivotal to help policymakers focus their efforts on implementing appropriate institutional reforms in this emerging field.

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Corporate social disclosures in Indonesia: stakeholders’ influence and motivation

Cited by 63 publications

References 38 publications

Tanggung Jawab Sosial, Lingkungan Dan Reputasi Perusahaan: Pengungkapan Pada Situs Bank

Tanggung Jawab Sosial, Lingkungan Dan Reputasi Perusahaan: Pengungkapan Pada Situs Bank

Remuneration and Management Behavior Evaluation: A Critical Review

Motivations for social and environmental reporting in Spanish SMEs: An inductive content analysis

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