Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk
This study uses a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting requires three types of information for each disclosed CSR item:...
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| Format: | Article |
| Language: | English |
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Bina Nusantara University
2013-05-01
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| Series: | Binus Business Review |
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| Online Access: | https://journal.binus.ac.id/index.php/BBR/article/view/1031 |
| _version_ | 1797764109785104384 |
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| author | Rosinta Ria Panggabean |
| author_facet | Rosinta Ria Panggabean |
| author_sort | Rosinta Ria Panggabean |
| collection | DOAJ |
| description | This study uses a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. This study evaluates the comprehensiveness of CSR
reporting using the 2011 annual report of PT Bukit Asam (Persero) Tbk. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting. |
| first_indexed | 2024-03-12T19:51:02Z |
| format | Article |
| id | doaj.art-6de8ed3abd2948fe987501ce74c3c537 |
| institution | Directory Open Access Journal |
| issn | 2087-1228 2476-9053 |
| language | English |
| last_indexed | 2024-03-12T19:51:02Z |
| publishDate | 2013-05-01 |
| publisher | Bina Nusantara University |
| record_format | Article |
| series | Binus Business Review |
| spelling | doaj.art-6de8ed3abd2948fe987501ce74c3c5372023-08-02T03:10:14ZengBina Nusantara UniversityBinus Business Review2087-12282476-90532013-05-014111410.21512/bbr.v4i1.1031898Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) TbkRosinta Ria Panggabean0Bina Nusantara UniversityThis study uses a content analysis framework that provides information on the comprehensiveness of corporate social responsibility (CSR) reporting, an important aspect of social and environmental accountability. Comprehensive reporting requires three types of information for each disclosed CSR item: (i) vision and goals, (ii) management approach, and (iii) performance indicators. This study evaluates the comprehensiveness of CSR reporting using the 2011 annual report of PT Bukit Asam (Persero) Tbk. The content analysis reveals a low level of comprehensive reporting. This finding complements those of prior studies on the completeness of CSR reporting.https://journal.binus.ac.id/index.php/BBR/article/view/1031Social accounting, CSR, environmental accounting, PT Bukit Asam (Persero) Tbk |
| spellingShingle | Rosinta Ria Panggabean Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk Binus Business Review Social accounting, CSR, environmental accounting, PT Bukit Asam (Persero) Tbk |
| title | Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk |
| title_full | Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk |
| title_fullStr | Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk |
| title_full_unstemmed | Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk |
| title_short | Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk |
| title_sort | evaluasi pelaporan tanggung jawab sosial pada pt bukit asam persero tbk |
| topic | Social accounting, CSR, environmental accounting, PT Bukit Asam (Persero) Tbk |
| url | https://journal.binus.ac.id/index.php/BBR/article/view/1031 |
| work_keys_str_mv | AT rosintariapanggabean evaluasipelaporantanggungjawabsosialpadaptbukitasamperserotbk |