Comparative Study Level of CSR Compliance in the Cement Industry Sector, Mining Sector and Banking Sector in Indonesia


Abstract In this article, the authors briefly explain contemporary disclosures of corporate social responsibility and related disclosures of sustainability of Indonesian sectors. Also, we critically analyze the level of CSR compliance in each sector of Cement, Mining and Banking. So, this article is a comparative study leading to describe the role of CSR and how it will be implemented in the different industries of Indonesia. It is anticipated that this article will add to the body of knowledge on CSR, especially as it relates to Indonesia, which has a relatively dearth of literature on CSR, and provide some insights to sectors operating in Indonesia. Results of the study demonstrate that though voluntary, overall CSR reporting by Indonesian sectors are rather moderate, however, the varieties of CSR items among Indonesian sectors are really remarkable, and the implementation of CSR by Indonesian sectors can be realized with CSR disclosure disseminated to the public in the annual report, and the sector can be measured through financial performance. Finally, this article has provided a brief discussion of the evolving understandings of CSR and its importance to each sector in order to run its business activities on the long run and to increase its efficiency and effectiveness in the scope of its industry. In addition, social responsibility and sustainability are defined by business in order to attract or serve the interests of stakeholders.



Keywords: Corporate Social Responsibility, CSR disclosure and compliance, sustainability, Indonesian sectors of Cement, Mining and Banking.

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