Content Analysis of Corporate Social Responsibility (CSR) Activities of Companies Listed in Indonesia Stock Exchange

Amlys Syahputra Silalahi, Doli Muhammad Jafar Dalimunthe, Aryanti Sariartha Sianipar

2019

Abstract

Corporate social responsibilities (CSR) gained intensive attention as indicated by massive appreciations given to companies that have a high commitment to CSR activities. The Government also strived to arrange regulation for corporates that operate in Indonesia, as stated in Corporate Laws No. 20 the year 2007. The Government also regulated the allocation of 2%, 2,5% or 3% of companies' profit is compulsory to support the CSR programs. This research strived to find the implementation of CSR activities among companies in some industry classification listed in the Indonesia Stock Exchange in the year 2018. By observing 595 annual reports of listed companies with content analysis, this study found that companies focused more on corporate governance; employee growth; and scientific responsibility management system. The less attractive dimension of CSR is tax contributions; energy saving and carbon reduction; and environmental management and protection. Further examination within industry classifications revealed that companies that operate in agriculture; mining; and consumer goods ranked the top on CSR. This implied that companies have a high interest in charity and building a firm-employee relationship. This study also found that CSR activities of state-owned enterprises were significantly outperformed the private-owned enterprises in major dimensions of CSR

Paper Citation

in Harvard Style

Silalahi A., Jafar Dalimunthe D. and Sianipar A. (2019). Content Analysis of Corporate Social Responsibility (CSR) Activities of Companies Listed in Indonesia Stock Exchange. In Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC, ISBN 978-989-758-498-5, pages 184-196. DOI: 10.5220/0009201301840196

in Bibtex Style

@conference{ebic19,
author={Amlys Syahputra Silalahi and Doli Muhammad Jafar Dalimunthe and Aryanti Sariartha Sianipar},
title={Content Analysis of Corporate Social Responsibility (CSR) Activities of Companies Listed in Indonesia Stock Exchange},
booktitle={Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,},
year={2019},
pages={184-196},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0009201301840196},
isbn={978-989-758-498-5},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd Economics and Business International Conference - Volume 1: EBIC,
TI - Content Analysis of Corporate Social Responsibility (CSR) Activities of Companies Listed in Indonesia Stock Exchange
SN - 978-989-758-498-5
AU - Silalahi A.
AU - Jafar Dalimunthe D.
AU - Sianipar A.
PY - 2019
SP - 184
EP - 196
DO - 10.5220/0009201301840196