CORPORATE SOCIAL RESPONSIBILITY REPORTS VIA WEBSITE (A COMPARISON OF COAL MINING COMPANY IN INDONESIA AND U.S)

Abstract

The reporting of Corporate Social Responsibility (CSR) has been debated for a very long time. There is no specific type or framework for the report. However, GRI G4 is the answer for many coal mining companies that are willing to make CSR report, including Indonesia and U.S. Moreover in this globalization era where everything is available online, the existence of proper website is tremendously important. How the stakeholders catch the signal of a company from its website can surely impact the long run of a company. This study focused on finding the CSR reports on website for Indonesian and the U.S coal mining company which then being compared all together in order to find the pattern. This pattern showed certain aspect as the main concern for each country. As a guideline, General Reporting Initiative (GRI) G4 was used to see whether these coal mining companies are following the existing framework.