Abstract
AbstractThis study examines the perceptions and expectations of the stakeholders of corporate social responsibility (CSR) disclosure practices in Indonesia based on CSR‐related items. Using survey data on CSR disclosures in Indonesia, this study applies factor analysis to identify relationships among nine CSR characteristics. The statistical results indicate that the relationship between CSR contents, incentives, format, public confidence, and impact on investment decisions is positively and directly related. Furthermore, incentives also influence investment decisions via CSR contents, formats, and changes in public confidence. However, there is no significant relationship between expectations, importance of CSR reporting, CSR reputation, and level of public confidence in both direct and mediating models. The results also show that there is significant difference in stakeholders' perceptions of CSR disclosures among gender, age, job category, and work tenure. These findings provide better insight for reports and regulators on the appropriateness of CSR and policy implications related to impact on investment decisions. Copyright © 2011 John Wiley & Sons, Ltd and ERP Environment.
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