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Coercive pressures on occupational health and safety disclosures

Fitra Roman Cahaya (Universitas Islam Indonesia, Yogyakarta, Indonesia)
Stacey Porter (School of Business and Governance, Murdoch University, Perth, Australia)
Greg Tower (School of Accounting, Curtin University, Perth, Australia)
Alistair Brown (School of Accounting, Curtin University, Perth, Australia)

Journal of Accounting in Emerging Economies

ISSN: 2042-1168

Article publication date: 14 August 2017

Abstract

Purpose

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs).

Design/methodology/approach

Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components of the 2006 Global Reporting Initiative guidelines are used as the disclosure index checklist.

Findings

The results show that approximately 30 percent of Indonesian listed companies provide OHSD. The most disclosed item is health and safety programs. Logistical regression analysis reveals that industry type and international operations significantly influence the propensity to provide OHSD. These findings suggest that coercive isomorphism partially explains OHSD practices in Indonesia.

Research limitations/implications

The main implications of the findings are that Indonesian listed companies generally have poor health and safety information disclosure sets and largely ignore the potential roles of their workers in any health and safety committees.

Originality/value

This paper provides insights into the disclosure practices of occupational health and safety issues, a vital subset of corporate social responsibility disclosure which is still under-researched. The paper also empirically investigates the key determinants of OHSD, an empirical test which is largely ignored in past OHSD-related studies.

Keywords

Acknowledgements

The authors would like to thank participants at the 2011 British Accounting and Finance Association (BAFA) Conference, Birmingham, England, for their helpful comments on an earlier version of this paper.

Citation

Cahaya, F.R., Porter, S., Tower, G. and Brown, A. (2017), "Coercive pressures on occupational health and safety disclosures", Journal of Accounting in Emerging Economies, Vol. 7 No. 3, pp. 318-336. https://doi.org/10.1108/JAEE-04-2015-0032

Publisher

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Emerald Publishing Limited

Copyright © 2017, Emerald Publishing Limited