Product responsibility disclosures: do they concern with customer privacy?

Paulina Permatasari, Kanji Tanimoto, Amelia Setiawan and Tanto Kurnia

Social Responsibility Journal, 2024, vol. 20, issue 10, 2050-2065

Abstract: Purpose - With the growth in the use of technology currently, it is inevitable that all individuals are currently facing the risk of data misuse by irresponsible parties. This study aims to investigate whether companies disclosed information about customer privacy in their reports. The study will also focus on the activities that have been taken by companies to protect customers’ information, and to determine if the disclosure is sufficient to show the company’s performance on the customer privacy issues based on the GRI 418 customer privacy disclosure. Design/methodology/approach - This study uses qualitative, quantitative and exploratory research based on secondary data collected from annual reports and sustainability reports. The sample used in this study are the annual reports and sustainability reports from Indonesian listed companies in the Indonesia Stock Exchange (IDX) from the year 2019 to 2021. Findings - The findings elucidate that customer privacy disclosures are still low. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the Global Reporting Initiative. Practical implications - This study is important as it will contribute to the literature on customer privacy, which is scarce in the extant literature. Given the lack of reporting in this issue, this study found that only six out of seven industries disclose customer privacy. Originality/value - This study is the first study that examines the product responsibility disclosures relate with customer privacy concerns of Indonesian companies from their disclosures in their sustainability reports and annual report based on the GRI 418 customer privacy disclosure.

Keywords: Product responsibility; Customer privacy; Sustainability report; Annual report (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:srjpps:srj-07-2023-0361

DOI: 10.1108/SRJ-07-2023-0361

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