Agricultural Companies’ Disclosure of Corporate Social Responsibility as Viewed by Influential Factors

DOI

10.2991/978-94-6463-508-9_22How to use a DOI?

Keywords

Corporate Social Responsibility; Financial ratios; Firm size; Environmental Performance; Media Exposure

Abstract

The existence of agricultural companies in Indonesia makes a big contribution to food security and the production of various plantation products which not only become raw materials for various sectors but also play a role in the world of exports, however, the increase in the number of nature-oriented companies does not guarantee the resulting balance between financial profits and environmental disruption due to waste, land clearing, pollution and even social conflicts with surrounding communities. Transparency in Corporate Social Responsibility (CSR) disclosure can be one step that balances corporate social responsibility and the company’s operational environment, but the average CSR disclosure index in Indonesia is still quite low. The author examines various factors from the financial side (profit and company liquidity), firm size, environmental performance and media exposure in their influence on CSR disclosure. The tests illustrate that the company’s liquidity, good environmental performance and media exposure have a positive impact on CSR disclosure. The company’s profit and the size of the company statistically do not have an impact on CSR disclosure. Future rules regarding CSR and an understanding of the alignment of social, environmental, community and company interests can be formed with similar research.

Copyright

© 2024 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Sagung Oka Pradnyawati
AU  - I Gede Cahyadi Putra
PY  - 2024
DA  - 2024/09/19
TI  - Agricultural Companies’ Disclosure of Corporate Social Responsibility as Viewed by Influential Factors
BT  - Proceedings of the Twelfth International Conference on Entrepreneurship and Business Management 2023 (ICEBM 2023)
PB  - Atlantis Press
SP  - 263
EP  - 272
SN  - 2667-1271
UR  - https://doi.org/10.2991/978-94-6463-508-9_22
DO  - 10.2991/978-94-6463-508-9_22
ID  - Pradnyawati2024
ER  -