Corporate Social Disclosures in Southeast Asia: A Preliminary Study

• Main Authors: Juniati Gunawan, Riandy Hermawan
• Format: Article
• Language: English
• Published: Sebelas Maret University 2012-12-01
• Series: Issues in Social and Environmental Accounting
• Subjects: Corporate social disclosure, content analysis, Southeast Asia.
• Online Access: http://isea.icseard.uns.ac.id/index.php/isea/article/view/70
• ISSN: 1978-0591; 2460-6081

The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business and academic world.  Inevitably, this topic is also exposed in Southeast Asia, a big region that plays important role in global economic issue. Applying a content analysis method, this paper aims to provide preliminary findings in CSD practices throughout the companies‟ annual reports in 2007 and 2008 for countries located in Southeast Asia.  Samples were selected for listed and unlisted various type of industries, based on the information availability internet searching. The sample collection and the subjectivity during the content analysis process are the limitations in conducting this study. In general, the results show that „human resources‟ are the main information disclosed, while in contrast, „energy‟ is the main least issue disclosed in the annual reports.  However, the findings need to be interpreted with considerations since there are limited in samples. Basically, the outcomes support the major prior studies and enhancing the discussion of CSD conducting in developing countries, while at the same time describing some countries which obtained very limited in exposures. To respond the vast increasing issues of CSD practice, this preliminary study has provided a basis to see the role of every country in CSR reporting and how they could support the sustainability development globally.