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Impact of Stakeholder Power and Company Characteristics towards Social and Environmental Disclosure
Last modified: 2017-07-06
Abstract
This research is intended to analyze the impact of stakeholder power and company’s characteristics towards social and environmental disclosure using GRI G3.1 Guidelines on companies listed in SRI-KEHATI index released by Indonesia Stock Exchange during 2009 until 2012. There are 44 observations conducted (identical 11 companies per year) selected for this research using purposive sampling. Statistical test results using Fixed Effect method indicates that majority ownership, company size, and its own profitability possess positive relationship towards GRI G3.1 Guidelines Scoring. Other components tested in this research, such as government ownership, creditor power, auditor reputation, and industry type do not have significant influence towards social and environmental disclosure.
Keywords
Stakeholder; Stakeholder Power; Disclosure; Global Reporting Initiative; Corporate Governance.
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