Pengujian Terhadap Kualitas Pengungkapan CSR Di Indonesia

Abstract

The purpose of this study is to identify the quality of corporate social responsibility disclosure within sustainability report in Indonesia for 2012-2014. This study use content analysis to identify whether those informations are qualitative or quantitative because the disclosures made by corporations are varies across industries. The study shows that even most of them use GRI as their standard, but the informations revealed in sustainability reports were not really complete. It also finds that the informations disclosed more quantitative than qualitative because the information tags along with the quantitative data. The increasing disclosure trends can be considered as the fact that Indonesia has increasing its interest in these social and environmental problems and dominated by high profile industry.

The Influence of Media Exposure, Managerial Ownership, and the Indonesia Sustainability Reporting Award on Corporate Social Responsibility (CSR) Disclosure

“…According to Hackston and Milne, CSR disclosure is the information that a company shares about its environmental impact and its relationship with stakeholders using relevant communication to specific interest groups and society in general [28]. The measurement of CSR disclosure would refer to the fourth generation of GRI (GRI G4) disclosure indicators concerning the instruments used by Anggraeni and Djakman [29]. The G4 indicator was taken from www.globalreporting.org, with nine economic indicators, 48 social indicators, and 34 environmental indicators.…”

Influence of Creditor Stakeholder Pressure, Media Coverage and Industry Groups on Quality of Social and Environmental Disclosure in Indonesian Companies

“…Content analysis is used to calculate the CSED quality disclosure index with score 0 if not revealed, score 1: disclose without explanation or the company only provides a statement regarding the disclosure indicators in a manner short, score 2: express and explain qualitatively and score 3: disclose and provide qualitative explanations and provide data in nominal terms (quantitative) figures for each indicator disclosed based on 91 GRI G4 indicators. The CSED disclosure index is obtained by dividing the number of CSED items disclosed by total disclosure items according to GRI-G4 (Anggraeni and Djakman, 2018).…”

Konsentrasi Geografis, Ukuran Perusahaan, Tipe Industri dan Pengungkapan Corporate Social Responsibility

“…Perusahaan high profile merupakan perusahaan yang memiliki tingkat risiko lingkungan, sosial, politik, dan persaingan yang tinggi sehingga perusahaan ini akan mendapat lebih banyak perhatian dari publik (Anggraeni & Djakman, 2018). Bagi perusahaan yang termasuk dalam industri high profile mengomunikasikan kegiatan CSR menjadi hal yang penting (Tetrevova, 2018).…”

“…Perusahaan yang high profile ialah perusahaan yang akan mendapat perhatian yang lebih besar dari publik karena berpotensi memiliki tingkat risiko lingkungan, sosial, politik dan persaingan yang tinggi (Anggraeni & Djakman, 2018). Perusahaan pertambangan adalah salah satu contoh perusahaan yang masuk kategori high profile karena memiliki risiko lingkungan yang tinggi.…”