Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)

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CEO's International Characteristics and Corporate Social Responsibility

Authors
Muhammad Faisal, Desi Adhariani, Chaerul D Djakman
Corresponding Author
Desi Adhariani
Available Online October 2019.
DOI
10.2991/aprish-18.2019.12How to use a DOI?
Keywords
Corporate social responsibility (CSR), CEO, experience working abroad, educational background abroad, foreign citizenship, GRI G4
Abstract

The high disclosure of corporate social responsibility (CSR) activities in overseas countries, especially in Europe and the United States, was the motivation for this study to obtain empirical evidence on whether CEOs' international characteristics influence CSR activity disclosure to firms in Indonesia. This study aims to analyze the influence of CEOs who have experience working abroad, CEOs who have educational background abroad, and CEOs who have foreign citizenship on the disclosure of CSR. The sample in this study is 139 companies in the manufacturing industry listed on Indonesia Stock Exchange in 2016. This research analyzes companies' annual reports by using a content analysis method based on the Global Reporting Initiative (GRI) G4 index. The results of this study indicate that to increase the level of CSR disclosure, companies in Indonesia can consider the international characteristics of the CEO, namely, the CEO's experience working abroad and the CEO's educational background abroad, when choosing a CEO because these factors affected CSR disclosure in Indonesia. Notably, foreign citizenship of CEOs did not affect CSR disclosure in Indonesia.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
October 2019
ISBN
10.2991/aprish-18.2019.12
ISSN
2352-5398
DOI
10.2991/aprish-18.2019.12How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - Muhammad Faisal
AU  - Desi Adhariani
AU  - Chaerul D Djakman
PY  - 2019/10
DA  - 2019/10
TI  - CEO's International Characteristics and Corporate Social Responsibility
BT  - Proceedings of the 3rd Asia-Pacific Research in Social Sciences and Humanities Universitas Indonesia Conference (APRISH 2018)
PB  - Atlantis Press
SP  - 92
EP  - 100
SN  - 2352-5398
UR  - https://doi.org/10.2991/aprish-18.2019.12
DO  - 10.2991/aprish-18.2019.12
ID  - Faisal2019/10
ER  -