INDICATOR DEVELOPMENT AND QUALITY OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE FOR THE MINING INDUSTRY IN INDONESIA (Qualitative Study During Observation Period 2017-2019)

نویسندگان

چکیده

Disclosure of corporate social responsibility (CSR) is increasing in urgency because demands for legitimacy are increasing. Companies can disclose their CSR through annual reports or sustainability reports. This study aims to provide information on how many companies have disclosed reports, the average extent disclosure and which indicators predominantly disclosures limited. research a descriptive qualitative using secondary data taken from website company's official form an report then analyzed by reference GRI-G4 and/ GRI-standards quantitative content analysis techniques. The result that company only 20%; rest still report. General based GRI-standard positive non-monetary disclosures, especially sensitive they private company. also provides measurement (measurement variety) involving tables/ photos/ diagrams addition general narrative techniques as new nowadays. Keywords: GRI-Standard; GRI-G4; disclosure, technique

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ژورنال

عنوان ژورنال: Media Riset Akuntansi, Auditing & Informasi

سال: 2022

ISSN: ['2442-9708']

DOI: https://doi.org/10.25105/mraai.v22i2.12491