The CSR Index and Corporate Governance Index: CSR Disclusure

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The purpose of this study is to examine the impact of corporate social responsibility disclosure on corporate governance and company performance. Our sample of the research is company listed on Jakarta Stock Exchange on 2004 – 2005. The research used the annual report and website as a disclosure information. GRI Index is used to evaluate corporate social responsibility disclosure. Besides that, we use ASTRA index as the other CSR index. We use Astra International as a benchmark because Astra International get the winner of annual Corporate Sustainability Award Report. On the corporate governance variable, this study used the corporate governance index. The index contains the list of regulation on corporate governance that is mandatory by stock exchange regulation. The index contains the governance structure, transparency, accountability and fairness regulations.

Keywords: Corporate Social Responsibility, Corporate Governance Index, Disclosure of CSR
Stream: Economic Sustainability
Presentation Type: Paper Presentation in English
Paper: A paper has not yet been submitted.

Dwi Martani Dwi Martani

Lecturer, Accounting Departement, Faculty of Economic University Indonesia
Depok, Jawa Barat, Indonesia

Lecture from Accounting Department Faculty of Economic University of Indonesia
Member of Accounting Profession
Audit Committee of PT. Adhi Karya, listed company.

Salis Salis

Affiliation not supplied
depok, Jawa Barat, Indonesia

Ref: S08P0077