Corporate Social and Environmental Reporting: A Case of Mimetic Isomorphism
Christina Tri Setyorini, Zuaini Ishak

Abstract
This study provides an examination of corporate social and environmental reporting in Indonesia publicly listed companies. The aspects of corporate social and environmental reporting that are not extensively studied, particularly in Indonesia were also examined in this research, and these included focus on content-quality, this study was used a combination tools of Clarkson’s environmental index and Sutantoputra’s social index. This index was divided into two sections, hard disclosure and soft disclosure. Asystematic investigation into corporate social and environmental disclosure of five year data of 2005 to 2009 of 911 Indonesian publicly listed companies were carried out. The results revealed that the extent of corporate social and environmental reporting in Indonesia has increased from previous years and dominated by soft disclosure. Consequently, under uncertainty of government tool for corporate social and environmental reporting in Indonesia, companies tend to similar or mimic performance, structure and practices of other companies. From Institutional Theory, this practice is known as mimetic isomorphism.

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