Executive Perceptions of Corporate Social and Environmental Disclosure: Evidence from a Developing Country

By Hadrian G. Djajadikerta and Terri Trireksani.

Published by The Sustainability Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

In the last four decades, the practice of corporate social and environmental disclosure (CSED) has been increasing in popularity and acceptance among business entities, scholars and practitioners. However, it has been found that the practice of CSED in developing countries is still very limited. This paper conducts in-depth semi-structured interviews to seek perceptions of Indonesian executives about CSED through the lens of stakeholder and legitimacy theories. Evidence from the interviews offers some indications about the level of managerial understanding regarding CSED, the motivations for CSED, and the preferred means for disclosure. The paper reflects on the managerial implications of the findings for future practices.

Keywords: Corporate Social Responsibility, Corporate Social and Environmental Disclosure, Executive Perceptions, Developing Country, Indonesia

The International Journal of Environmental, Cultural, Economic and Social Sustainability, Volume 6, Issue 1, pp.267-276. Article: Print (Spiral Bound). Article: Electronic (PDF File; 624.582KB).

Assoc. Prof. Hadrian G. Djajadikerta

Postgraduate Accounting Program Coordinator, School of Accounting, Finance & Economics, Edith Cowan University, Perth, WA, Australia

Dr. Hadrian G. Djajadikerta is the Postgraduate Accounting Program Coordinator in the School of Accounting, Finance and Economics at Edith Cowan University, Australia.

Dr. Terri Trireksani

Murdoch Business School, Murdoch University, Perth, WA, Australia

Dr. Terri Trireksani is a Lecturer in Accounting at Murdoch Business School in Australia.

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