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Article
Publication date: 28 November 2018

Juniati Gunawan and SeTin

The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The…

Abstract

Purpose

The purpose of this paper is to analyze accounting research developments in the area of corporate social responsibility (CSR) in Indonesia for the period 2012-2016. The focus of CSR literature review is on disclosures and not to examine CSR activities or programs.

Design/methodology/approach

This study applied a descriptive approach to provide evidence on the major variables that have been examined in CSR research and what is the measurement used to measure CSR disclosures. The CSR research development was traced through mapping articles published in the international journal with the subject of category accounting (Schimago Journal rank quartile Q3 and Q4), and national journal (national accredited accounting journals, as well as the proceedings of National Symposium on Accounting [NSA]). A total of 5,971 articles were reviewed and resulted in 31 Indonesian CSR articles in accounting which are dominated by quantitative methods (93.5 per cent), and as many as 28 articles were analyzed.

Findings

The analyses result showed that (1) 75 per cent of CSR research were in the areas of financial accounting and capital markets, followed by tax accounting and corporate governance; (2) The most widely used variable associated with CSR was financial performance; which (3) More than 80 per cent of the CSR research used annual reports as the source of data with only 19.23 per cent using sustainability reports; (4) 65.38 per cent of the CSR disclosure measurement referred to used other CSR disclosure lists, other than the Global Reporting Initiative (GRI).

Research limitations/implications

The study results are important as a basis for future studies to provide a platform for the analysis to cover the gap between CSR studies in the academic and business areas for not only Indonesia but also other countries. Comparative studies between countries will be essential for future research to provide empirical evidence on the development of CSR research in accounting fields.

Practical implications

The study provides comprehensive pictures in how CSR disclosures have been analyzed in academic area so that practitioners in business field are able to understand the results on which variables are associated with CSR. Further, the practitioners could enhance their CSR implementations and reports to gain the utmost benefits for their business.

Originality/value

This study is considered as the first CSR literature review analyzed in accounting research publications. As CSR topics have been emerging developed in many field of studies, reviewing this topic in the accounting area resulted interesting findings. These findings are useful for not only Indonesia but also other countries. Further, this study provides platform to fill many gaps for future research in the topic of CSR in accounting field.

Details

Social Responsibility Journal, vol. 15 no. 5
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 1 August 2007

Juniati Gunawan

As one of the world's leading producers of energy resources, offering a large domestic market and workforce, Indonesia is susceptible to the issue of corporate social…

Abstract

Purpose

As one of the world's leading producers of energy resources, offering a large domestic market and workforce, Indonesia is susceptible to the issue of corporate social responsibility. As this research area is considered relatively new in the Indonesian context, the purpose of this paper is to provide useful information and describe early pictures of corporate social disclosure (CSD) practices in Indonesia.

Design/methodology/approach

This study examines the extent of CSD in Indonesian listed companies. Content analysis method is applied to analyse the companies' annual reports. An exploratory study was also carried out to find the motivation of the companies in making CSD, as well as the perceived importance of CSD information by Indonesian stakeholders. Finally, some preliminary independent variables were selected to be examined in their relationships to the extent of CSD.

Findings

The results show that the most important information on CSD perceived by the stakeholders is about “products” while information about “community” is perceived as the least important. However, “community” is considered as the most influence party of CSD for the companies. Additionally, there are three main motives for the Indonesian listed companies in conducting CSD: “to create positive image”, to “act accountability” and to “comply with stakeholders' needs”. This study also indicates that the extent of CSD in Indonesian listed companies is very low. Further, the correlation examinations demonstrate that the majority of null hypotheses were accepted.

Originality/value

There is currently a level of research or invent CSD practices in developing countries. This paper helps to fill some of this gap.

Details

Social Responsibility Journal, vol. 3 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 9 March 2010

Juniatí Gunawan

The purpose of this paper is to investigate the most important corporate social disclosure (CSD) as perceived by the Indonesian stakeholders and the disclosures in…

Abstract

Purpose

The purpose of this paper is to investigate the most important corporate social disclosure (CSD) as perceived by the Indonesian stakeholders and the disclosures in Indonesian listed companies' annual reports.

Design/methodology/approach

Questionnaire and content analysis methods were applied for the purpose of the study. A total of 306 people from six primary stakeholder groups (shareholders, investors, customers, employees, suppliers, and communities) provided their opinions by ranking the importance of every theme of disclosure. Further, the information disclosed by 119 Indonesian listed companies in their 2003, 2004, and 2005 annual reports was examined.

Findings

The results show that there are gaps between the most important information perceived by the stakeholders and the information disclosed by the companies. This result may indicate that the information disclosed by the companies has not fulfilled the stakeholders' needs. Therefore, the stakeholder theory should be investigated further in this context.

Research limitations/implications

The study is expected to assist Indonesian businesses to focus on the information they disclose in their CSD particularly as a consequence of their corporate social responsibility (CSR).

Originality/value

The paper is based on an original study that addresses the current gap between the CSD needed by the stakeholders and the fact that CSD has been disclosed in the companies' annual reports. The study is particularly valuable for both stakeholders and companies.

Details

Social Responsibility Journal, vol. 6 no. 1
Type: Research Article
ISSN: 1747-1117

Keywords

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Book part
Publication date: 22 August 2017

Juniati Gunawan and Corina Joseph

The objective of this chapter is to explore the anti-corruption practices in Indonesian CSR best practice companies using the institutional theory. The methodology was…

Abstract

The objective of this chapter is to explore the anti-corruption practices in Indonesian CSR best practice companies using the institutional theory. The methodology was based on focus group interview involving 10 CSR best practice companies; it was undertaken to obtain broader perspectives on anti-corruption practices. All respondent companies were involving their employees in anti-corruption practices in many ways. This study found that the institutionalization of anti-corruption practices is derived from both normative and mimetic isomorphism. Greater emphasis on integrating anti-corruption practices into CSR best practices would assist in enhancing awareness of the importance of anti-corruption practices, which in turn would improve the level of company’s trust and reliability. The anti-corruption practices in Indonesian CSR-based practice companies are applicable for general business activities and not specifically on CSR activities, such as charitable, sponsorship, donation, and community involvement. This is the first qualitative study that explores the anti-corruption practices in Indonesian companies. The study is important as corruption issues have been widely discussed in this country, and the Government is putting great efforts to combat corruption. Thus, this study brings valuable implications and insights to both academic and practical areas.

Details

Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

Keywords

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Article
Publication date: 3 August 2015

Juniati Gunawan

– This study aims to investigate stakeholders’ influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports.

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.

Details

Social Responsibility Journal, vol. 11 no. 3
Type: Research Article
ISSN: 1747-1117

Keywords

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Book part
Publication date: 22 August 2017

Abstract

Details

Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

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Article
Publication date: 13 January 2021

Satie Ledoux Takeda-Berger, Guilherme Luz Tortorella, Carlos Manuel Taboada Rodriguez, Enzo Morosini Frazzon, Tamie Takeda Yokoyama and Marco Aurélio de Oliveira

The purpose of this paper is to classify the main barriers related to the implementation of lean supply chain management (LSCM) and prioritize its main practices. A case…

Abstract

Purpose

The purpose of this paper is to classify the main barriers related to the implementation of lean supply chain management (LSCM) and prioritize its main practices. A case study approach was conducted to obtain values for the intensity of the relationship between LSCM practices and barriers to mitigate or even anticipate difficulties in its implementation.

Design/methodology/approach

The case study in a company in southern Brazil that is in lean implementation is used for conducting this research. The methodology was structured in three steps, namely, classification of the main barriers through risk analysis, selection of LSCM practices appropriate to the company context and ranking and prioritization of the main practices of LSCM related to the barriers to lean implementation.

Findings

As a result, with the combination of two approaches, failure mode and effect analysis (FMEA) and analytical hierarchical process (AHP), it was possible to obtain values for the intensity of the relationship between LSCM practices and barriers. From the 12 barriers, 5 reached a high-risk degree that can be mitigated, and among the 18 practices found, 7 have the potential to be implemented.

Originality/value

This research allows direct efforts to continuously improve the supply chain to mitigate or even anticipate difficulties in its implementation. The proposed methodology, combining FMEA and AHP is easy to apply and understand, allowing managers and professionals to replicate it in the context of their supply chain and verify results similar and comparable to those obtained here.

Details

International Journal of Lean Six Sigma, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2040-4166

Keywords

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