Binus Business Review
Vol 4, No 1 (2013): Binus Business Review

Evaluasi Pelaporan Tanggung Jawab Sosial pada PT Bukit Asam (Persero) Tbk

Ria Panggabean, Rosinta (Unknown)

Article Info

Publish Date
31 May 2013

Abstract

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 CSRreporting 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.

Copyrights © 2013




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Journal Info
Binus Business Review
Website

Abbrev

BBR

Publisher

Universitas Bina Nusantara

Subject

Economics, Econometrics & Finance

Description

Binus Business Review is an international journal published in March, July, and November hosted by the Research and Technology Transfer Office (LPPM) of Universitas Bina Nusantara. The journal contents are managed by the Binus Business School, Faculty of Economics and Communications, and Forum ...