What is it about?
This paper aims to focus on corporate social responsibility and workplace well-being by examining Indonesian Stock Exchange (IDX)-listed companies’ labour disclosures. Year-ending 2007 and 2010 annual report disclosures of 31 IDX-listed companies are analysed. The widely acknowledged Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist.
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Why is it important?
This paper provides insights into the “journey” of labour-related CSR disclosure practices in Indonesia and contributes to the literature by testing one specific variant of isomorphic institutional theory, namely, coercive isomorphism.
Perspectives
This paper shows accounting's contribution to labour-related corporate social responsibility.
Dr Fitra Roman Cahaya
Universitas Islam Indonesia
Read the Original
This page is a summary of: The Indonesian Government’s coercive pressure on labour disclosures, Sustainability Accounting Management and Policy Journal, November 2015, Emerald,
DOI: 10.1108/sampj-09-2014-0051.
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