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

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  • Edwin Mirfazli

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.

Suggested Citation

  • Edwin Mirfazli, 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, Emerald Group Publishing Limited, vol. 4(3), pages 388-406, August.
    • Handle: RePEc:eme:srjpps:v:4:y:2008:i:3:p:388-406
    DOI: 10.1108/17471110810892884
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    Citations

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    Cited by:

    1. Vicente Lima Crisóstomo & Fátima de Souza Freire & Felipe Cortes de Vasconcellos, 2011. "Corporate social responsibility, firm value and financial performance in Brazil," Social Responsibility Journal, Emerald Group Publishing, vol. 7(2), pages 295-309, July.
    2. Chu-Hsuan Chang & Hsiou-Wei Lin & Wen-Hsien Tsai & Wei-Liang Wang & Cheng-Tsu Huang, 2021. "Employee Satisfaction, Corporate Social Responsibility and Financial Performance," Sustainability, MDPI, vol. 13(18), pages 1-26, September.
    3. Sumona Ghosh, 2015. "Proactive Communication of CSR in India," Paradigm, , vol. 19(2), pages 115-136, December.
    4. Md Nazrul Islam & Tofayel Ahmed, 2012. "Corporate Social and Environmental Disclosure - An Econometric Analysis of Listed Private Commercial Banks in Bangladesh," Indian Journal of Commerce and Management Studies, Educational Research Multimedia & Publications,India, vol. 3(3), pages 59-65, September.
    5. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
    6. Carlos Noronha & Si Tou & M. I. Cynthia & Jenny J. Guan, 2013. "Corporate Social Responsibility Reporting in China: An Overview and Comparison with Major Trends," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 20(1), pages 29-42, January.

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