HEALTH AND SAFETY DISCLOSURES IN INDONESIA: A CSR CONVERGENCE STRATEGY
DOI:
https://doi.org/10.21927/jesi.2012.2(2).143-154Abstrak
Abstrak Studi ini menguji faktor-faktor yang mempengaruhi pengungkapan sukarela informasi mengenai kesehatan dan keselamatan kerja (OHSPD). Pedoman pelaporan dari Global Reporting Initiative (GRI) digunakan sebagai standar pengukuran pengungkapan. Analisis statistik deskriptif menunjukka bahwa hanya sekitar 29% perusahaan publik di Indonesia secara sukarela menyediakan OHSPD. Analisis regresi logistik menunjukkan bahwa pengungkapan informasi seperti ini secara positif dipengaruhi oleh tipe industri dan operasi internasional. Tampaknya, perusahaan di Indonesia secara mimetic menyediakan program kesehatan dan keselamatan untuk pekerjanya dan mengkomunikasikan program tersebut di dalam laporan tahunannya sehingga pilihan mereka terhadap aktivitas Corporate Social Responsibility (CSR) ini dapat disatukan dengan aktivitas CSR yang pada umumnya dilakukan oleh saingan mereka di dalam industri spesifik mereka dan di luar negeri. Kata kunci: Pengungakapan kesehatan dan keselamatan kerja, Teori institusional Global Reporting Initiative, Corporate social responsibility
Unduhan
Diterbitkan
Terbitan
Bagian
Lisensi
Authors who publish with this journal agree to the following terms:
1. Authors retain copyright and grant the journal right of first publication, with the work [SPECIFY PERIOD OF TIME] after publication simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
Â
2. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
Â
3. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
Â
JESI by http://ejournal.almaata.ac.id/index.php/JESI is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
