An examination of corporate social disclosures in the annual reports of Indonesian listed companies
University of South Australia
Place of Publication
Adelaide, South Australia
Faculty of Business and Law
School of Accounting, Finance and Economics
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.