What is it about?

The purpose of this paper is to examine the factors explaining voluntary occupational health and safety disclosures (OHSDs) in Indonesia. Annual report disclosures of 223 Indonesia Stock Exchange listed companies for the year ending 2007 are analyzed. The OHSD components of the 2006 Global Reporting Initiative guidelines are used as the disclosure index checklist.

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Why is it important?

This paper provides insights into the disclosure practices of occupational health and safety issues, a vital subset of corporate social responsibility disclosure which is still under-researched. The paper also empirically investigates the key determinants of OHSD, an empirical test which is largely ignored in past OHSD-related studies.

Perspectives

This paper shows accounting's contribution to corporate social responsibility in relation to occupational health and safety.

Dr Fitra Roman Cahaya
Universitas Islam Indonesia

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This page is a summary of: Coercive pressures on occupational health and safety disclosures, Journal of Accounting in Emerging Economies, August 2017, Emerald,
DOI: 10.1108/jaee-04-2015-0032.
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