Executive Perceptions of Corporate Social and Environmental Disclosure

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  • Title: Executive Perceptions of Corporate Social and Environmental Disclosure: Evidence from a Developing Country
  • Author(s): Hadrian G. Djajadikerta, Terri Trireksani
  • Publisher: Common Ground Research Networks
  • Collection: Common Ground Research Networks
  • Series: On Sustainability
  • Journal Title: The International Journal of Environmental, Cultural, Economic, and Social Sustainability: Annual Review
  • Keywords: Corporate Social Responsibility, Corporate Social and Environmental Disclosure, Executive Perceptions, Developing Country, Indonesia
  • Volume: 6
  • Issue: 1
  • Year: 2010
  • ISSN: 1832-2077 (Print)
  • DOI: https://doi.org/10.18848/1832-2077/CGP/v06i01/54737
  • Citation: Djajadikerta, Hadrian G., and Terri Trireksani. 2010. "Executive Perceptions of Corporate Social and Environmental Disclosure: Evidence from a Developing Country." The International Journal of Environmental, Cultural, Economic, and Social Sustainability: Annual Review 6 (1): 267-276. doi:10.18848/1832-2077/CGP/v06i01/54737.
  • Extent: 10 pages

Abstract

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.