| dc.description.abstract | Nowadays the issue of Corporate Social Responsibility growing rapidly. A company not merely focuses on financial measurement as the one and only benchmark. Disclosing information about a firm‟s environmental technologies, environmental and social practices and performance can not only be commercially sensitive, but being of interest to regulators, employees and another corporate stakeholder (like social and environmental activist groups) can also attract or pre-empt regulatory, contractual or reputational cost.
This study focused on and investigates the extent of Company Social Disclosure (CSD) through several measurements: size of the firm, risk (leverage), government ownership and International Operation. To examine those measurements, this study uses General Reporting Initiative (GRI) indicators as based on the checklist of social disclosure items.
This study aimed to examine the proposed factors that have the possibility to influence social disclosure: size of the firm, leverage (risk), government ownership and International Operation to the social disclosure in companies‟ website. Second is to enhance the understanding about to what extent developing country -in this case Indonesian‟s companies- implement the corporate social disclosure. | en_US |
