Corporate social disclosures in Indonesia: stakeholders’ influence and motivation

Purpose – This study aims to investigate stakeholders’ influence and motivation for Indonesian listed companies in practicing corporate social disclosures (CSDs) in their annual reports. Design/methodology/approach – A questionnaire was distributed to the upper level of management in the companies and attained 252 respondents. Findings – The findings show that “community” is the most stakeholder group that influence the practice of CSD and “creating a positive image” is the main motivation from companies in providing CSD. Practical implications – The research supports the majority of studies in CSD areas, especially in developing countries. Originality/value – Based on questionnaires, enriched by field visits and interviews, this paper provides evidence about stakeholder’s influences and company motivations in practising CSD. The study is valuable to understand the information disclosed in annual reports from both stakeholders’ and companies perspectives.