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
Faculty of Business and Law
School
School of Accounting, Finance and Economics
RAS ID
5964
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.
Access Rights
Free_to_read
Comments
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. Available here