文章基本信息

标题：Compliance Evaluation on CSR Activities Disclosure in Indonesian Publicly Listed Companies
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作者：Toto Rusmanto ; Toto Rusmanto ; Citra Williams 等
期刊名称：Procedia - Social and Behavioral Sciences
印刷版ISSN：1877-0428
出版年度：2015
卷号：172
页码：150-156
DOI：10.1016/j.sbspro.2015.01.348
语种：English
出版社：Elsevier
摘要：AbstractThe objective of this research is to evaluate disclosure compliance of CSR activities, including policies, programs and cost for sustainable development of the companies. Data collected from Indonesia Stock Exchange and analyzed by qualitative content analysis method. There is only 9% of companies that disclose sustainability report. Coal and Mining industry is the leader in term of Economic application level, while the least is Financial Service industry. Most of Financial service industry placed more on disclosing community related, product and customer, and human resource activities. Financial service industries have a better application in social indicators rather than environment indicators.
关键词：CSR;Compliance;Disclosure;Indonesia Stock Exchange;Environment Activities.