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Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies

Corporate social responsibility disclosure (CSRD) research trends shows a growing absence of information thoroughness and a decline in its trustworthiness, creating apprehension about the whole practice in reporting. The objective of this study is to determine the quality of the current CSRD on envi...

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Main Authors: Ikbar, Pratama, Che Adam, Noriah, Kamardin, Hasnah
Format: Article
Language:English
Published: Index Copernicus Ltd 2019
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/27392/1/PJMS%2020%201%202019%20359%20371.pdf
http://repo.uum.edu.my/27392/
http://yadda.icm.edu.pl/yadda/element/bwmeta1.element.baztech-3e3c7949-2586-4102-8952-fdbc55a12007
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spelling my.uum.repo.273922020-08-26T13:55:20Z http://repo.uum.edu.my/27392/ Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies Ikbar, Pratama Che Adam, Noriah Kamardin, Hasnah HD28 Management. Industrial Management Corporate social responsibility disclosure (CSRD) research trends shows a growing absence of information thoroughness and a decline in its trustworthiness, creating apprehension about the whole practice in reporting. The objective of this study is to determine the quality of the current CSRD on environmental and social information disclosure of Indonesian public listed companies (PLC) in the 2017 annual report, according to the latest GRI standards which is effective in 2018 as a guideline comprised of 25 items which is comply in Indonesia. The data collected were based on the environment and social items disclosed in annual reports published by all sectors of the company excluding banking and financial firms and companies with missing data of the year 2017. Descriptive analysis and multiple regression model are applied in this study and estimated using SPSS version 22. We found that the score of CSRD quality among the Indonesian PLC is mediocre. The average score of CSRD quality indicates that Indonesian PLC struggle to satisfy stakeholders’ expectation. Index Copernicus Ltd 2019 Article PeerReviewed application/pdf en http://repo.uum.edu.my/27392/1/PJMS%2020%201%202019%20359%20371.pdf Ikbar, Pratama and Che Adam, Noriah and Kamardin, Hasnah (2019) Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies. Polish Journal of Management Studies, 20 (1). pp. 359-371. ISSN 20817452 http://yadda.icm.edu.pl/yadda/element/bwmeta1.element.baztech-3e3c7949-2586-4102-8952-fdbc55a12007 doi:10.1108/19852511111173095
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Ikbar, Pratama
Che Adam, Noriah
Kamardin, Hasnah
Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies
description Corporate social responsibility disclosure (CSRD) research trends shows a growing absence of information thoroughness and a decline in its trustworthiness, creating apprehension about the whole practice in reporting. The objective of this study is to determine the quality of the current CSRD on environmental and social information disclosure of Indonesian public listed companies (PLC) in the 2017 annual report, according to the latest GRI standards which is effective in 2018 as a guideline comprised of 25 items which is comply in Indonesia. The data collected were based on the environment and social items disclosed in annual reports published by all sectors of the company excluding banking and financial firms and companies with missing data of the year 2017. Descriptive analysis and multiple regression model are applied in this study and estimated using SPSS version 22. We found that the score of CSRD quality among the Indonesian PLC is mediocre. The average score of CSRD quality indicates that Indonesian PLC struggle to satisfy stakeholders’ expectation.
format Article
author Ikbar, Pratama
Che Adam, Noriah
Kamardin, Hasnah
author_facet Ikbar, Pratama
Che Adam, Noriah
Kamardin, Hasnah
author_sort Ikbar, Pratama
title Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies
title_short Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies
title_full Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies
title_fullStr Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies
title_full_unstemmed Corporate social responsibility disclosure (CSRD) quality in Indonesian public listed companies
title_sort corporate social responsibility disclosure (csrd) quality in indonesian public listed companies
publisher Index Copernicus Ltd
publishDate 2019
url http://repo.uum.edu.my/27392/1/PJMS%2020%201%202019%20359%20371.pdf
http://repo.uum.edu.my/27392/
http://yadda.icm.edu.pl/yadda/element/bwmeta1.element.baztech-3e3c7949-2586-4102-8952-fdbc55a12007
_version_ 1677783827806683136
score 13.211869

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