Analysis on The Society Indicator of Corporate Social Responsibility (CSR) of PT Antam


  • Nuraini Sari Bina Nusantara University
  • Michael Wijaya Bina Nusantara University



Corporate Social Responsibility (CSR), Global Reporting Initiative (GRI), financial statement,


Stakeholders believe that CSR report of a company provides significant information as well as the financial information reported in financial statement. The purpose of this research is to analyze the comprehensiveness and information on society indicator stated in the Corporate Social Responsibility (CSR) reporting. The Global Reporting Initiative’s (GRI) Sustainability Reporting Guidelines (version 3.1) provides indicators to analyze the CSR of company. This research focuses on society aspect as one of the performance indicators. Comprehensive reporting contains three types of information: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The methodology used in this research was data collection. This research analyzed the disclosure of society aspect by PT Antam on their financial statement and annual CSR report for the year 2012. The result of this research explains that PT Antam’s sustainability report for the year 2012 was comprehensive because they reported all the six aspects of society indicator. However, PT Antam failed to report the total value of financial and in kind contributions to political parties, politicians, and related institutions by country (SO6) as part of public policy aspect in their sustainability report.


Plum Analytics

Author Biographies

Nuraini Sari, Bina Nusantara University

Accounting and Finance Department

Michael Wijaya, Bina Nusantara University

Accounting and Finance Department


Adams, C. A., Hill, W. Y., and Roberts, C. B. (1995). Environmental, Employee and Ethical

Reporting in Europe. London: ACCA Research Report, No. 41.

Beattie, V., and Thomson, S. J. (2007). Lifting the lid on the use of content analysis to investigate

intellectual capital disclosures. Accounting Forum, 31(2), 129–163.

Beck, A. C., Campbell, D., and Shrives, P. J. (2010). Content analysis in environmental reporting

research: Enrichment and rehearsal of the method in a British-German context. British

Accounting Review, 42(3), 207–222.

Farneti, F., and Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations:

Why they report. Accounting Forum, 33(2), 89–98.

Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: What is

new? Journal of Human Resource Costing and Accounting, 10(2), 114–126.

Guthrie, J., Cuganesan, S., & Ward, L. (2008). Industry specific social and environmental reporting:

The Australian food and beverage industry. Accounting Forum, 32(1), 1–15.

Krippendorff, K. (2004). Content Analysis: An Introduction to Its Methodology. Thousand Oaks,

California: Sage Publications.

Lamberton, G. (2005). Sustainability accounting—A brief history and conceptual framework.

Accounting Forum, 29(1), 7–26.

Milne, M. J., and Adler, R. W. (1999). Exploring the reliability of social and environmental

disclosures content analysis. Accounting, Auditing & Accountability Journal, 12(2), 237–256.

Neu, D., Warsame, H., and Pedwell, K. (1998). Managing public impressions: Environmental

disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282.

O’Dwyer, B., & Owen, D. L. (2005). Assurance statement practice in environmental, social and

sustainability reporting: A critical evaluation. British Accounting Review, 37(2), 205–229.

PT Antam. (2012). Laporan Keberlanjutan Perusahaan Persero PT Aneka Tambang.

Reynolds, M. A., and Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting.

Journal of Business Ethics, 78(1–2), 47–64.

Vuontisjärvi, T. (2006). Corporate social reporting in the European context and human resource

disclosures: An analysis of Finnish companies. Journal of Business Ethics, 69(4), 331–354.

Weber, R. P. (1990). Basic content analysis (2nd ed.). Sage University Paper Series on Quantitative

Applications in the Social Sciences, Series No. 49. Newbury Park, CA: Sage.

Willis, A. (2003). The role of the Global Reporting Initiative’s sustainability reporting guidelines in

the social screening of investments. Journal of Business Ethics, 43(3), 233–237.



Abstract 424  .
PDF downloaded 388  .