Title

An examination of corporate social disclosures in the annual reports of Indonesian listed companies

Document Type

Conference Proceeding

Publisher

University of South Australia

Place of Publication

Adelaide, South Australia

Faculty

Business and Law

School

School of Accounting, Finance and Economics

RAS ID

5964

Comments

Originally published as: Gunawan, J., Djajadikerta, G.H., & Smith, G.M. (2008). An examination of corporate social disclosures in the annual reports of Indonesian listed companies. In the Proceedings of the 7th Australian Conference for Social and Environmental Accounting Research. (pp. 255-272). Adelaide, Australia: University of South Australia. Original paper available here

Abstract

This study examines the extent of corporate social disclosures (CSD) in Indonesian listed companies’ annual reports for the years 2003 to 2006. Content analysis methods were employed and descriptive analysis conducted to explore the quantity and quality of this disclosure. The findings show that ‘human resources’ information is the information most disclosed, while ‘sustainability’ is the least disclosed information in the companies’ annual reports. Documentation of information disclosed in the annual reports is mostly positive and descriptive in nature, rather than negative and quantitative. The results provide insight into the extent and nature of CSD in Indonesia.

Article Location

 
COinS