Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies

Pratama, Ikbar; Adam, Noriah Che; Kamardin, Hasnah

doi:10.17512/pjms.2019.20.1.31

Artykuł - szczegóły

Tytuł artykułu

Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies

Autorzy

Pratama Ikbar , Adam Noriah Che , Kamardin Hasnah

Treść / Zawartość

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Identyfikatory

DOI

10.17512/pjms.2019.20.1.31

Warianty tytułu

Ujawnianie korporacyjnej odpowiedzialności społecznej (CSRD) w indonezyjskich spółkach publicznych

Języki publikacji

Abstrakty

Corporate social responsibility disclosure (CSRD) research trends shows a growing absence of information thoroughness and a decline in its trustworthiness, creating apprehension about the whole practice in reporting. The objective of this study is to determine the quality of the current CSRD on environmental and social information disclosure of Indonesian public listed companies (PLC) in the 2017 annual report, according to the latest GRI standards which is effective in 2018 as a guideline comprised of 25 items which is comply in Indonesia. The data collected were based on the environment and social items disclosed in annual reports published by all sectors of the company excluding banking and financial firms and companies with missing data of the year 2017. Descriptive analysis and multiple regression model are applied in this study and estimated using SPSS version 22. We found that the score of CSRD quality among the Indonesian PLC is mediocre. The average score of CSRD quality indicates that Indonesian PLC struggle to satisfy stakeholders’ expectation.

Badania w zakresie ujawniania społecznej odpowiedzialności przedsiębiorstw (CSRD) wskazują na rosnący brak rzetelnej informacji, co wiąże się z utratą wiarygodności, a to budzi obawy dotyczące całej praktyki raportowania. Celem tego artykułu jest określenie jakości obecnego CSRD w zakresie ujawniania informacji środowiskowych i społecznych indonezyjskich spółek giełdowych (PLC) w raporcie rocznym za 2017r., Zgodnie z najnowszymi standardami GRI, które obowiązują w 2018 r. Zebrane dane oparto na środowisku i grupach społecznych ujawnionych w rocznych raportach publikowanych przez wszystkie sektory firm, wyłączeniem firm bankowych i finansowych oraz firm z brakującymi danymi za 2017r. W niniejszym badaniu zastosowano analizę opisową i model regresji wielokrotnej używając SPSS w wersji 22. Stwierdzono, że wynik jakości CSRD wśród indonezyjskich spółek giełdowych jest niezadawalający. Średni wynik jakości CSRD wskazuje, że indonezyjskie spółki giełdowe starają się przede wszystkim zaspokoić oczekiwania interesariuszy.

Słowa kluczowe

corporate social responsibility disclosure environmental performance social performance GRI standards Indonesia

ujawnianie społecznej odpowiedzialności biznesu efektywność środowiskowa efektywność społeczna standardy GRI Indonezja

Wydawca

Czestochowa University of Technology

Czasopismo

Polish Journal of Management Studies

Rocznik

2019

Tom

Vol. 20, No. 1

Strony

359--371

Opis fizyczny

Bibliogr. 49 poz., tab.

Twórcy

autor

Pratama Ikbar

oyagsb.uum.edu.my

Tunku Puteri Intan Safinaz School of Accountancy, 6 College of Business, University Utara Malaysia

autor

Adam Noriah Che

Tunku Puteri Intan Safinaz School of Accountancy, 6 College of Business, University Utara Malaysia

autor

Kamardin Hasnah

Tunku Puteri Intan Safinaz School of Accountancy, 6 College of Business, University Utara Malaysia

Bibliografia

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Uwagi

Opracowanie rekordu w ramach umowy 509/P-DUN/2018 ze środków MNiSW przeznaczonych na działalność upowszechniającą naukę (2019).

Typ dokumentu

Bibliografia

Identyfikator YADDA

bwmeta1.element.baztech-3e3c7949-2586-4102-8952-fdbc55a12007