Abstract
This study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies.
Highlights
This study aims to analyze the level of corporate social responsibility (CSR) disclosure in sustainability report and to analyze the comparison between Global Reporting Initiative (GRI) categories in high profile and low profile companies
The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies
Pada kategori sosial dengan sub kategori masyarakat (SO) dan tanggung jawab atas produk (PR), tidak ada perbedaan pengungkapan corporate social responsibility (CSR) yang signifikan antara perusahaan high profile dan low profile
Summary
Kesadaran perusahaan terhadap tanggung jawab sosial atau sering disebut dengan istilah corporate social responsibility (CSR) mengalami peningkatan dari tahun ke tahun. Setioningsih (2015) menyatakan bahwa dari 100 perusahaan yang terdaftar di Indeks Kompas 100, hanya 24 perusahaan yang menerbitkan laporan keberlanjutan, 76 lainnya hanya melaporkan CSR dalam laporan tahunan. Penulis ingin melakukan penelitian tentang tingkat pengungkapan CSR pada perusahaan-perusahaan yang terdaftar di Bursa Efek Indonesia dan telah menerbitkan laporan keberlanjutan. Penelitian ini memiliki fokus untuk mengidentifikasi pengungkapan CSR pada laporan keberlanjutan, berbeda dengan peneliti-peneliti sebelumnya yang mengidentifikasi pengungkapan CSR dari laporan tahunan perusahaan. Saidah (2016), Setioningsih (2015) dan Suharlina (2016) melihat pengungkapan CSR dari laporan tahunan perusahaan yang mereka teliti jika perusahaan tidak menerbitkan laporan keberlanjutan. Penelitian ini dapat digunakan investor sebagai pertimbangan untuk berinvestasi, investor juga harus melihat kondisi keberlanjutan usaha melalui aspek sosial dan lingkungan, tidak hanya aspek keuangan saja.
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