PENGUJIAN TERHADAP KUALITAS PENGUNGKPAN CSR DI INDONESIA

Dian Yuni Anggraeni, Chaerul D Djakman

Sari

The purpose of this study is to identify the quality of corporate social responsibility disclosure within sustainability report in Indonesia for 2012-2014. This study use content analysis to identify whether those informations are qualitative or quantitative because the disclosures made by corporations are varies across industries. The study shows that even most of them use GRI as their standard, but the informations revealed in sustainability reports were not really complete. It also finds that the informations disclosed more quantitative than qualitative because the information tags along with the quantitative data. The increasing disclosure trends can be considered as the fact that Indonesia has increasing its interest in these social and environmental problems and dominated by high profile industry. 

Kata Kunci

disclosure quality, sustainability, CSR, legitimacy theory, stakeholder theory

Teks Lengkap:

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Referensi

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