Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?

Basalamah, Anies Said; Jermias, Johnny

doi:10.22146/gamaijb.5565

Cited by 54 publications

(49 citation statements)

References 12 publications

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“…While there are fewer social and/or environmental disclosure studies in developing countries, the results appear to be similar in that studies found that extent of environmental disclosures is very minimal and disclosures tend to be self‐laudatory and very general information which is not easily verifiable (Basalamah & Jermias, ; De Villiers & Van Staden, ; Sumiani et al ., ; Islam and Deegan, ; Alrazi et al ., ). Alrazi et al .…”

Section: Review Of the Literaturementioning

confidence: 80%

Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality

Ahmad

Mohamad

2013

Corp Soc Responsibility Env

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We examine the extent and quality of environmental disclosures by public‐listed Malaysian construction companies in their 2009 annual reports. Most of the 49 sample companies provide general disclosures which are positive and non‐verifiable in nature. Very few companies disclose quantitative/non‐monetary or monetary environmental information. In addition, companies did not make disclosures in eight of the items contained in the index. This suggests that environmental disclosures do not discharge the companies’ accountability as disclosures are neither complete nor comprehensive enough and are largely confined to general, narrative statements which cannot be verified. To ensure accountability, regulators must introduce environmental reporting guidelines which specify content and format of the disclosures. This study addresses the paucity of Malaysian environmental disclosure literature and is one of the few which also examines quality of disclosure. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment

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Section: Review Of the Literaturementioning

confidence: 80%

Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality

Ahmad

Mohamad

2013

Corp Soc Responsibility Env

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“…These factors are of a general nature that can apply to all firms, but some are applicable only to certain companies. Factors such as leverage [11]; [30], growth [31]; [32], firm size [33]; [34] as well as liquidity [35]; [30] are factors that have been found to have an effect on the financial performance of the company in general. For certain types of companies, certain factors are found to affect its performance, but they are not found in other types of companies.…”

Section: Literature Review and Hypotheses Development A Financiamentioning

confidence: 99%

The Effect of Environmental Performance and Intellectual Capital on Financial Performance Moderated by CSR Disclosure on Manufacture Companies Listed in ISX

Maksum¹,

Tamba²

2018

Proceedings of the 1st Economics and Business International Conference 2017 (EBIC 2017)

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This study aims to analyze the effect of environmental performance and intellectual capital on the financial performance of companies moderated by corporate social responsibility disclosure. Data are collected from all manufacturing companies listed on the Indonesia Stock Exchange in 2012-2014. By using the purposive sampling method, from 143 companies manufacturing companies 42 were selected as a sample. This research was designed as causal associative research. The analysis technique used in this study is a multiple linear regression analysis with interaction analysis used to analysis whether a variable moderating able to influence the interaction relationship between independent variable and the dependent variable. The result showed that the environmental performance and the intellectual capital simultaneously have a significant effect on financial performance, however, partially only intellectual capital has significant effect on financial performance. Lastly, corporate social responsibility disclosure could not moderate the effect of environmental performance and intellectual capital on financial performance.

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“…The study conducted by Basalamah and Jermias (2005) investigated the practice and motivation for social and environmental reporting and auditing in two Indonesian companies. The three reports of the two companies analysed seem to be associated with significant threats faced by the company that might jeopardize their reputation and even their ongoing survival.…”

Section: Literature Reviewmentioning

confidence: 99%

“…Most of these studies have concentrated on CSD of western countries such as USA, Europe and Australia (Adams et al 1998;Ernst and Ernst 1978;Gray et al 1987;Guthrie and Mathews 1985;Roberts 1991;Trotman 1979). Recently, researchers have started focusing on the CSD practices of developing countries such as Bangladesh, Malaysia, Singapore, India, Indonesia, Thailand, Nigeria and Uganda (Basalamah and Jermias 2005;Belal 2001;Chapel and Jeremy 2005;Kuasirikun and Sherer 2004;Md Zabid and Ibrahim 2002;Raman 2006;Tsang 2001). These studies have investigated the CSD practices of top companies in each country and not of companies belonging to any particular industry.…”

mentioning

confidence: 99%

Corporate Social Disclosure Practices of Top Software Firms in India

Murthy

2008

Global Business Review

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This study examines the corporate social disclosure practices of the top 16 software firms in India. The 2003–2004 annual reports were analysed using content analysis to examine the attributes reported relating to human resource, community development activities, products and services activities and environmental activities. The human resources category was the most frequently reported followed by community development activities and the environmental activities was the least reported. Most of the information was qualitative and was disclosed in the ‘other’ sections of the annual report. Some firms had separate sections for each category while many others disclosed their social practices in the introductory pages of the annual report. The results indicate that firms had different motives/reasons for reporting the different attributes. The shortage of skilled labour in the software sector seems to have shaped the corporate social disclosure (CSD) practices in the human resources category. Firms seem to engage in community development activities without expecting changes to their economic performance and the CSD of community activities seem to be shaped by the expectations of the society. The nature of global competition in the software sector seems to have shaped the CSD practices in the product and services contribution category.

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Social and Environmental Reporting and Auditing in Indonesia: Maintaining Organizational Legitimacy?

Abstract: The purpose of this study is to examine social and environmental reporting and auditing practices by companies in

Cited by 54 publications

References 12 publications

Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality

Environmental Disclosures by the Malaysian Construction Sector: Exploring Extent and Quality

The Effect of Environmental Performance and Intellectual Capital on Financial Performance Moderated by CSR Disclosure on Manufacture Companies Listed in ISX

Corporate Social Disclosure Practices of Top Software Firms in India

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