Corporate Social Reporting: a Comprehensive Picture of Indonesian Mining Companies
DOI:
https://doi.org/10.21512/tw.v15i2.626Keywords:
accountability, CSR, GRI, social and environmental reportingAbstract
Recently, stakeholders demand that CSR reporting of a company provides social and environmental information as well as the financial information reported in financial statement. This research questioned whether CSR reporting of Indonesian mining companies may be regarded as a mechanism which social and environmental accountability are discharged. The purpose of this research is to provide a content analysis framework and information on the comprehensiveness of Corporate Social Responsibility (CSR) reporting of Indonesian mining companies. The methodology used is content analysis method by a framework derived from GRI G3.1 Guidelines. Comprehensive reporting contains three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicator. The framework was used to assess the comprehensiveness of CSR report by analyzing the 2012 financial reports and annual reports of Indonesian listed mining companies. The content analysis of CSR reporting of the listed mining companies in Indonesia shows a low level of comprehensive reporting. This finding agrees those of prior studies on the completeness of CSR reporting and adds to the debate regarding whether CSR reporting of Indonesian mining companies can be considered a mechanism for discharging social and environmental accountability.
Plum Analytics
References
Adams, C. A. (2004). The ethical, social and environmental reporting-performance portrayal gap. Accounting. Auditing & Accountability Journal, 17(5), 731–757.
Adams, C. A., Hill, W. Y., & Roberts, C. B. (1995). Environmental, employee and ethical reporting in Europe. London: ACCA Research Report, No. 41.
Beattie, V., & 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., & 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.
Bouten, L., Everaert, P., Van Liedekerke, L., & De Moor, L. (2011). Corporate social responsibility reporting: A comprehensive picture? Accounting Forum, 35, 187–204.
Branco, M. C., & Rodrigues, L. L. (2008). Factors influencing social responsibility disclosure by Portuguese companies. Journal of Business Ethics, 83(4), 685–701.
Crane A., McWilliams A., Matten D., Moon J., & Siegel D. S. (2008). The Oxford Handbook of Corporate Social Responsibility. Oxford (US): Oxford University Press.
Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum, 33(2), 89–98.
Gamerschlag, R., Moeller, K., & Verbeeten, F. (2011). Determinants of voluntary CSR disclosure: Empirical evidence from Germany. Review of Managerial Science, 4.
Gray, R. (2006). Social, environmental and sustainability reporting and organizational value creation. Whose value? Whose creation? Accounting, Auditing & Accountability Journal, 19(6), 793–819.
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.
Lamberton, G. (2005). Sustainability accounting—A brief history and conceptual framework. Accounting Forum, 29(1), 7–26.
Neu, D., Warsame, H., & Pedwell, K. (1998). Managing public impressions: Environmental disclosures in annual reports. Accounting, Organizations and Society, 23(3), 265–282.
Niskala, M., & Schadewitz, H. J. (2010). Communication via responsibility reporting and its effect on firm value in Finland. Corporate Social Responsibility and Environmental Management, 17(2), 96–106.
Reynolds, M. A., & Yuthas, K. (2008). Moral discourse and corporate social responsibility reporting. Journal of Business Ethics, 78(1–2), 47–64.
Robertson, D.C., & Nicholson, N. (1996). Expressions of corporate social responsibility in U.K. firms. Journal of Business Ethics, 15(10), 1085–1106.
Rezaee, Z., & Jain, P. K. (2005). The Sarbanes-Oxley Act of 2002 and security market behavior: Early evidence. SSRN.
Unerman, J. (2000). Methodological issues: Reflections on quantification in corporate social reporting content analysis. Accounting, Auditing, & Accountability Journal, 13(5), 667–680.
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.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
a. Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License - Share Alike that allows others to share the work with an acknowledgment of the work's authorship and initial publication in this journal.
b. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
c. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
USER RIGHTS
All articles published Open Access will be immediately and permanently free for everyone to read and download. We are continuously working with our author communities to select the best choice of license options, currently being defined for this journal as follows: Creative Commons Attribution-Share Alike (CC BY-SA)
