Corporate social disclosure through social media: an exploratory study

Dimaz Ramananda and Apriani Dorkas Rambu Atahau

Journal of Applied Accounting Research, 2019, vol. 21, issue 2, 265-281

Abstract: Purpose - The purpose of this paper is to determine the extent of voluntary corporate social responsibility (CSR) disclosure by Indonesian firms on their social media and to compare it with the mandatory disclosure on their annual reports. Design/methodology/approach - The authors use publicly listed Indonesian firms that are included in the SRI-KEHATI Index as the sample. Further, by using NVIVO software, the authors qualitatively analyze CSR activities disclosed on firms’ social media and annual reports with an interpretive approach. Findings - The findings indicate that Indonesian firms still exhibit early stages of social media-based voluntary CSR disclosure. Further, issues on training, education and skill building dominate firms’ disclosure. Finally, Indonesian firms disclose less CSR information in their social media than in their annual reports, thus confirming the early stages of social media-based CSR disclosure. Research limitations/implications - The small sample size limits the generalizability of the results. Practical implications - This paper provides insights on which CSR issues are commonly disclosed in firms’ social media. This study may also inform regulators the extent of disclosures that could be regulated in social media. Originality/value - Social media-based CSR disclosure in developing countries is relatively understudied. Thus, this paper empirically shows the topic and intensity of CSR disclosure in social media and the comparison between this type of CSR disclosure with CSR disclosure using other media.

Keywords: Social media; Corporate social responsibility; Indonesia; Global Reporting Initiative (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jaarpp:jaar-12-2018-0189

DOI: 10.1108/JAAR-12-2018-0189

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