Terri Trireksani

Corporate social and environmental disclosure by Indonesian listed companies on their corporate web sites

Purpose - The purpose of this paper is to measure the extent of corporate social and environmental disclosure (CSED) made by Indonesian listed companies in the Indonesia Stock Exchange (IDX) on their corporate web sites, and to investigate the relationship between the company’s environmental sensitivity and the extent of the corporate social and environmental web site disclosure. Design/methodology/approach - The corporate social and environmental web site disclosure examination in this study was conducted at the company level, with the target sample of Indonesian listed companies that provided their profiles on the IDX web site. The sample consisted of both sensitive and non-sensitive companies. Content analysis was used to analyse the data. Findings - The results of this study suggest that the extent of CSED made by Indonesian listed companies on their corporate web sites is low and the nature of disclosure is mostly descriptive, without any specific time frame. The most disclosed information is “community”, followed by “human resources”. It is found that there is no significant difference between the extent of CSED in both sensitive and non-sensitive industries. Overall, the results indicate that the practice of CSED in Indonesia is still at an early stage. It seems that most of the companies in this study still have a lack of understanding about CSED, and the main reason for their disclosure is to gain societal recognition of the adequacy of their social behavior. Originality/value - In the lack of studies which explore the practice of CSED within the developing country context, and in media other than annual reports, this paper provides some insight about the practice of CSED made by Indonesian listed companies on their corporate web sites.

Dysfunctional information system behaviors are not all created the same

We use a four-quadrant insider dysfunctional information system behavior taxonomy.We analyze intentions underlying behaviors among different dysfunctional behaviors.The intentions vary among dysfunctional information system behaviors.The causal links between behavioral intentions and their predictors vary.We address methodological concerns in the insider dysfunctional behaviors literature. Conflicting findings in the existing studies on insider dysfunctional information system (IS) behaviors have led some researchers to raise methodological concerns that samples in these studies are aggregated or disaggregated without sufficient attempt to differentiate their fundamental differences. Using a four-quadrant behavior taxonomy, this study investigates different types of dysfunctional information system behaviors to determine if, among them, there are any differences in behavioral intentions and in the causal links between these intentions and their predictor variables. The results show that both the intentions and the causal links between these intentions and their predictors vary among the four behavior categories.

Hard and soft sustainability disclosures: Australia’s resources industry

Purpose - While studies in corporate sustainability have been vastly growing, there has been an increasing demand for more industry-specific sustainability reporting studies to develop a greater understanding of industry differences in sustainability reporting practice. This study aims to measure the quality of sustainability disclosures in the current leading environmentally sensitive industry in Australia – the resources industry. Design/methodology/approach - A scoring index was developed to measure economic, social and environmental aspects of sustainability by integrating the fundamental principles of the hard and soft disclosure items from Clarkson et al.’s (2008) environmental index into the social and economic aspects of the GRI framework. Subsequently, the index was used to assess sustainability disclosures in the annual and sustainability reports of resources companies in Australia. Findings - The main findings show that companies report more soft than hard disclosure items. It is also found that companies report most sustainability information in the economic aspect rather than the social and the environmental aspects of sustainability. Most companies disclose sustainability information in their annual reports with few companies producing stand-alone sustainability reports. Originality/value - This study addresses the need for more industry-specific sustainability studies by focusing on Australia’s resources industry. It also contributes to the lack of an existing tool to measure disclosures based on companies’ true contributions to sustainability by developing a new scoring index for hard and soft sustainability disclosures which includes all three aspects of sustainability (i.e., economic, environmental and social).

Perceived Importance of Corporate Sustainability Disclosure: Evidence from China

While effective sustainability reporting frameworks have become more important as sustainability disclosures have become integrated with the current economy, their complexity and users’ different expectations often deter the practice of sustainability reporting. This chapter offers an insight into users’ perceived importance of the indicators in the Global Reporting Initiative (GRI) reporting framework based on a study in China , which represents an Asian giant economy with differences from the Western developed countries that the reporting frame-works were mostly developed around. The findings show that Chinese users’ perceived the relative importance of the indicators differently, with issues such as the environment being emphasised. This understanding needs to be considered in the future development of sustainability reporting and policies.

Executive Perceptions of Corporate Social and Environmental Disclosure

In the last four decades, the practice of corporate social and environmental disclosure (CSED) has been increasing in popularity and acceptance among business entities, scholars and practitioners. However, it has been found that the practice of CSED in developing countries is still very limited. This paper conducts in-depth semi-structured interviews to seek perceptions of Indonesian executives about CSED through the lens of stakeholder and legitimacy theories. Evidence from the interviews offers some indications about the level of managerial understanding regarding CSED, the motivations for CSED, and the preferred means for disclosure. The paper reflects on the managerial implications of the findings for future practices.

Australian women academics’ career advancement

In the lack of comprehensive empirical research that combines both personal and systemic perspectives of women academics’ career advancement, this paper provides some suggestions on the factors that affect career progression of women academics in Australia. Data were collected from women academics in Australia using a Web questionnaire designed to cover all four major workplace dimensions: individual, human capital, interpersonal, and organizational. Overall, human capital is found to be the reason for Australian women academics’ advancement to the Professorial classifications. The contribution of the interpersonal and organizational dimensions to that explanation is modest, and no explanation is obtained from the individual dimension.