What is it about?
This paper aims to examine Indonesia Stock Exchange (IDX)-listed companies’ society disclosures. Year-ending 2012 annual report disclosures of 75 IDX-listed companies are analyzed. The widely acknowledged 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 society issues, a specific social disclosure theme which is rarely examined in prior literature, within the framework of ethical stakeholder theory. The research also includes corruption issues to be investigated in the disclosure analysis.
Perspectives
This paper shows accounting's contribution to society-related corporate social responsibility.
Dr Fitra Roman Cahaya
Universitas Islam Indonesia
Read the Original
This page is a summary of: Ethical communication on society issues: a story from Indonesia, Journal of Global Responsibility, May 2016, Emerald,
DOI: 10.1108/jgr-09-2015-0020.
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