Evaluate corporate social responsibility disclosure at Annual Report Companies in multifarious group of industry members of Jakarta Stock Exchange (JSX), Indonesia

Edwin Mirfazli (Lecturer in the Accounting Department, Economics Faculty, University of Lampung, Lampung, Indonesia)

Social Responsibility Journal

ISSN: 1747-1117

Publication date: 1 August 2008

Abstract

Purpose

The purpose of this paper is to draw disclosure of corporate social responsibility from annual reports of companies which went public on the Jakarta Stock Exchange (JSX). The objective of this research is to show the pattern of the companies in practicing social disclosure. The pattern includes category and item, focus, amount and difference per category including high and low profile companies in multifarious group members of JSX.

Design/methodology/approach

Corporate Social Responsibility (CSR) was identified, evaluated and measured, along with the effect on the company and communication to stockholders, as it was seen how much the disclosure about social responsibility accounting was present in the annual report.

Findings

Its use of coding processes in the annual report, with use of content analysis, was specifically for indexing a “yes” or “no” approach. There are 16 members of JSX for Multifarious Group of Industry including High‐Profile and Low‐Profile companies. The research results show the significant difference between High‐Profile and Low‐Profile for disclosure about corporate social responsibility in annual reports.

Originality/value

The paper suggests that the behavior of a company disregarding its social responsibility will harm that company.

Keywords

Citation

Mirfazli, E. (2008), "Evaluate corporate social responsibility disclosure at Annual Report Companies in multifarious group of industry members of Jakarta Stock Exchange (JSX), Indonesia", Social Responsibility Journal, Vol. 4 No. 3, pp. 388-406. https://doi.org/10.1108/17471110810892884

Publisher

:

Emerald Group Publishing Limited

Copyright © 2008, Emerald Group Publishing Limited

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