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Corporate Social Responsibility Disclosure by State-Owned Enterprises in Indonesia

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  • Pius Suratman Kartasasmita

Abstract

Purpose: This article aims to investigate the extent to which State-Owned Enterprises (SOEs) in Indonesia disclose their Corporate Social Responsibility (CSR) programs to the general public. Design/Methodology/Approach: Quantitative design is used as the main method in the study. Corporate profiling is used for analyzing SOEs profile and program profiling is used to analyze the profile of CSR programs implemented by SOEs. Findings: The study concludes that, first, SOEs under study disclose their CSR programs to the general public. In terms of indicators it is difficult to conclude that CSR programs disclosed by SOEs signify corporate virtuous citizenship embedding the initial ideas of CSR. Practical implications: Practical implications of the study are two-folds. First, that SOEs in Indonesia, need to strengthen the institutional drivers of CSR, and put pressure on companies to move beyond philanthropy, rhetoric, legitimization, imagery, and public relations to substantive engagement in CSR and genuine attempts at change and development. Second, the implementation of CSR programs by SOEs is judicially liable to public auditing. Originality/Value: The value of this study strengthens arguments which hold that the implementation of CSR, even implemented by SOEs, functions more as corporate survival mechanism rather than for solving social and environmental problems.

Suggested Citation

  • Pius Suratman Kartasasmita, 2020. "Corporate Social Responsibility Disclosure by State-Owned Enterprises in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 327-339.
    • Handle: RePEc:ers:ijebaa:v:viii:y:2020:i:1:p:327-339
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    References listed on IDEAS

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    Cited by:

    1. Reni Anggriani & F.X. Joko Priyono & Nanik Tri Hastuti, 2020. "Implementation of the Equity-based Trust in the State-Owned Enterprises in Indonesia," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(3), pages 237-245.
    2. Ligorio, Lorenzo & Caputo, Fabio & Venturelli, Andrea, 2022. "Sustainability disclosure and reporting by municipally owned water utilities," Utilities Policy, Elsevier, vol. 77(C).
    3. Rita Almeida & José Ángel Pérez-López & Rute Abreu, 2022. "Digital Corporate Social Responsibility Reporting in the Water Industry," Water Resources Management: An International Journal, Published for the European Water Resources Association (EWRA), Springer;European Water Resources Association (EWRA), vol. 36(11), pages 3929-3947, September.

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    More about this item

    Keywords

    Corporate Social Responsibility (CSR); Corporate Virtuous Citizenship (CVC); State-Owned Enterprise (SOEs).;
    All these keywords.

    JEL classification:

    • B23 - Schools of Economic Thought and Methodology - - History of Economic Thought since 1925 - - - Econometrics; Quantitative and Mathematical Studies
    • F21 - International Economics - - International Factor Movements and International Business - - - International Investment; Long-Term Capital Movements
    • M - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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