Corporate Social and Environmental Strategy and Reporting in Indonesian Plantation Industry

Intan Belinda Lestari(1), Noradiva Hamzah(2), Ruhanita Maelah(3),


(1) Universiti Kebangsaan Malaysia, Faculty of Economics and Management, Bangi, Malaysia
(2) Universiti Kebangsaan Malaysia, Faculty of Economics and Management, Bangi, Malaysia
(3) Universiti Kebangsaan Malaysia, Faculty of Economics and Management, Bangi, Malaysia

Abstract

This study aims to investigate how corporate social and environmental strategy can contribute to corporate social and environmental reporting (CSER) in plantation industry in Indonesia. This study used case study approach by using semi-structured interview to collect the data from Indonesian plantation companies listed at the Indonesia Stock Exchange (IDX) and state-owned plantation companies that include CSER in their annual report. This study found that Indonesian plantation companies has implemented CSER practices, especially about “employees”, “clearing and logging activities”, and “the company’s compliance with environmental laws and regulation” disclosure. The reasons of companies publish CSER are underpinned by proactive and reactive strategy. The corporate social and environmental strategy can contribute to CSER depends on whether the company has proactive or reactive principles. This research contributes to the knowledge of social accounting literature which CSER practices can be influenced by corporate social and environmental strategy.

Keywords

corporate social and environmental responsibility, disclosure, resource–based view theory, strategy

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DOI: https://doi.org/10.28992/ijsam.v3i1.80

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