ANALYSIS OF CORPORATE SOCIAL REPORTING RESPONSIBILITY OF STATE AND REGIONAL OWNED ENTERPRISES

Abstract

Disclosure of corporate social responsibility is an illustration of the implementation of corporate social responsibility. This study aimed to analyze the information needed in the field of social responsibility in line with the business of SOE/ROE in Central Sulawesi Province, Indonesia, as well as analyze and develop social responsibility reporting model. Surveys method was employed by distributing questionnaires to the respondent of the ROE/SOE employees. Purposive sampling method was generated, and the results analyzed with comparative descriptive. The results of the study showed that there are still state-owned enterprises (SOE) that have not practised social responsibility activities in their operational areas, have not revealed the social responsibility activities in the annual report or sustainability report. While ROEs discloses at the annual report and the company's website. The reporting held generally relates to community development, working capital assistance, and scholarship assistance. This study contributes to the social disclosure literature, especially in the implementation of social responsibility in the operating area. Research findings that describe the social responsibility of SOE are still carried out in certain regions, not yet covering all operational areas. Further researchers can verify the findings and research from another perspective.

Keywords

• Corporate social responsibility
• reporting
• state enterprise
• regional enterprise