Corporate social disclosures in Indonesia: stakeholders’ influence and motivation
Abstract
Purpose
This study aims to investigate stakeholders’ influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports.
Design/methodology/approach
A questionnaire was distributed to the upper level of management in the companies and attained 252 respondents.
Findings
The findings show that “community” is the most stakeholder group that influence the practice of CSD and “creating a positive image” is the main motivation from companies in providing CSD.
Practical implications
The research supports the majority of studies in CSD areas, especially in developing countries.
Originality/value
Based on questionnaires, enriched by field visits and interviews, this paper provides evidence about stakeholder’s influences and company motivations in practising CSD. The study is valuable to understand the information disclosed in annual reports from both stakeholders’ and companies perspectives.
Keywords
Citation
Gunawan, J. (2015), "Corporate social disclosures in Indonesia: stakeholders’ influence and motivation", Social Responsibility Journal, Vol. 11 No. 3, pp. 535-552. https://doi.org/10.1108/SRJ-04-2014-0048
Publisher
:Emerald Group Publishing Limited
Copyright © 2015, Emerald Group Publishing Limited