CSR Disclosure in Indonesia: Empirical Evidence from Big and Small Companies listed at Indonesia’s Stock Exchange

Ersa Wahyuni () and Nadia Paramita
Additional contact information
Ersa Wahyuni: Accounting Department, Faculty of Economics, Padjadjaran University
Nadia Paramita: Bina Nusantara University

No 201101, Working Papers in Accounting Studies (WoPAcS) from Department of Accounting, Padjadjaran University

Abstract: The result indicates that from six major indicators, the economic indicator is the major disclosure both for big and small companies, 39.16% and 62.18% respectively. Human right is the least indicator reported by big companies (0.7%), while environment is the least indicator for small companies (0%). The statistical test revealed that there are significant differences of CSR disclosures between big and small companies of those six GRI indicators except for human rights indicator. Big companies have more CSR disclosures (total 3555 disclosures) compared to small companies (total of 825 disclosures). In addition, narrative disclosures becomes the most popular disclosure method compared to monetary or charts, both in two groups of companies.

Keywords: Corporate Social Responsibility; Disclosure; Indonesia (search for similar items in EconPapers)
Pages: 15 pages
Date: 2011-05, Revised 2011-05
References: Add references at CitEc
Citations:

Downloads: (external link)
http://www.equitablepolicy.org/wopacs/201101.pdf First version, 2011 (application/pdf)
Our link check indicates that this URL is bad, the error code is: 500 Can't connect to www.equitablepolicy.org:80 (nodename nor servname provided, or not known)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:unp:wopacs:201101

Access Statistics for this paper

More papers in Working Papers in Accounting Studies (WoPAcS) from Department of Accounting, Padjadjaran University Contact information at EDIRC.
Bibliographic data for series maintained by Hamzah Ritchi ().