What is Corporate Public Disclosure (CSR) Disclosure in Point of view Accounting

Social Responsibility's company is not a new strategy in society but progressively grow along with other concepts. Community responsibility's company which is referred as Corporate Sociable Responsibility theoretically still made the contradiction. Corporate Social Responsibility began to become the big issue and studied by way of a lot of party since early calendar year 1960 in USA and in the first 1970 in Europe.

In this time around, Corporate Community Responsibility is end up being the important issue running a business world and population and its dialogue coverage even also immeasurable progressively along with progressively its exhilaration growth and business community. Progressively is wide coverage of debate of this Corporate Social Responsibility, description which is manufactured by expert more immeasurable.

Beside that, conditions which emerge along with growth of Corporate Public Responsibility even also increasing and varying. Definition about corporate and business social responsibility still is difficult within literature accountancy. This is need a lot of consideration and consensus about any kind of skilled included into company responsibility. However, if we discuss about a company choice in disclosure social responsibility confirming, we will concur that a firm take charge that must definitely be expressed related to accountability, not


According To World Business Council for Sustainable Development in its publicizing entitling Making Good Business Sense (2002) citing assertion of Lord Holme and Richard Watts (2000) defining communal responsibility company is:

"Corporate Social Responsibility is the continuing determination by business to respond ethically and contribute to monetary development while bettering the grade of life of the labor force and their families as well by the local community and modern culture most importantly. " (www. mallenbaker. net)

For a while relating to Elkington (1997) in Utomo (2000), company responsibility help the attainment focussed three company effectiveness consisted of the "social effectiveness, environmental, and financial". This concept is recognized as Triple IMPORTANT THING Success of the Company. For further clear depicted is in following schema:

The Existing Of Triple Bottom line Success of an Company prompted by Corporate Financial Responsibility (CFR). From then on company effort to reduce negative influence from environmental problem (CER), and strive the company for behave to coordinating with cultural environmental expectation (CSR). There are interconnected sliver and overall of the duty considered contribution of company and business community generally speaking in realizing sustainable development (Suwardjono, 2005).

Another definition talk about:

"Corporate Public Responsibility is the commitment of business to donate to sustainable economical development, working with employees, their families, the local community and population at large to improve their standard of living". (World Business Council for Sustainable Development, 2002)

Definition of Commercial Social Responsibility varied between definitions in one condition with other talk about because what conceived of public responsibility form on the basis of awareness or effort in one state just earn represent obligation in other condition. For example, connection of Corporate Public Responsibility in Ghana mentions:

"CSR is about capacity building for sustainable livelihoods. It respects ethnic differences and sees the business enterprise opportunities in building the skills of employees, the city and the federal government (mallenbaker. net).

While association of Corporate Friendly Responsibility in Filipina have a concept that "CSR is approximately business giving back again to society"(mallenbaker. net).

Organization Corporate Community Responsibility in European countries is CSR Europe (www. csreurope. com) have a concept that company have two responsibility type that is first commercial responsibility which run the business successfully and subsequently is social responsibility that is company role in culture, where in form of various activity done by company besides activity of attainment maximize revenue. This activity for example environmental continuity, watching employees prosperity, operating business pursuant to existing ethics, and effective participate in contemporary society environment set up where the company operate.

Griffin in Essential Business point out the public responsibility company with the word of Social Responsibility define:

"The look at of business to balance it commitments to group and people in its environment, including customers, other business, employees and shareholders".

According to him, cultural responsibility represent effort to balance various commitment for responsible to all or any entrepreneur that is maximize the earnings company. Beside that, company also take demand to its consumer which is market the nice quality product - a committed action that possible trigger increase development cost and make the company have to settle for the lower profit. This matter then effect a lot of irresponsible company to its consumer because enthusiastic to gratify the entrepreneur.

From various explanations above, copy writer can conclude that interpersonal responsibility company is company continuation effort to balance the facet of social-economy company in order to fulfilling responsibility demand to all stakeholders rather and proportional.

CSR Model

As long as bibliography research, there is three view or model depicting about company participation in social activity. Third model that shall be the following (Harahap, Sofyan Syafri, 2002):

Classic Model

This Opinion, growing at 19th century, starting from perfect emulation idea, where economical perpetrator apart and differ from the other behavioral type and form. Company purposed to increase earnings. Criterion of company Efficiency assessed by useful electric power and growth. Relating this opinion, effort that company done merely to match the market request and commercialize represent to capital owner. A Fundamentalist in this area, Milton Friedman, expressing:

There is only one company responsibility, that is use owned or operated properties to increase income so long as according to guideline of the game going into effect in a free computation system without deception and insincerity" (Milton Friedman, Capitalism And Liberty, 1962).

Sharpness, company according to this opinion needn't think of sociable effect which produced its company and needn't think of work to repair social disease

Management Model

This opinion happen about 1930, after rising new obstacle of company having the character of differing from earlier situation which colored by idea of classic model. Corresponding to this impression, company regarded as instituting of everlasting which life and have separate target. Manager as one who trusted by owner of capital operate a business for the sake of not only owner of capital, but they are also direct in worried about company life, like employees, customer, dealer, and existing other party that bearing with company which do not solely based mostly to the lifestyle of deal (Franc X Suttin et. al, 1956 in Harahap, Sofyan Syafri, 1993). In so doing manager as team which accountable to the continuity of company life performed to chosen insurance policy which must consider interpersonal responsibility company bear in mind its relationship with other party which likewise have talk about in attainment of company focus on which do not only thinking of go back owner of capital.

Social Environmental Model

This Model emphasize that company think that power of had politics and economics have connection with importance source of social environment and not just from market as corresponding to common model or theory. Its outcome company must share productive in finishing public disease which reside in its environment, like education system which is not certifiable, unlabor, pollution, dirty housing, not regular transportation, security, as well as others. If typical model have a purpose especial to secure and prosperous owner of secure and successful management model and capital of management, in this model company have to extend goal which must reach of this is which concerning prosperity of sociable on the whole (Ahmed Belkoui 1980 in Harahap, Sofyan Syafri, 1993). In so doing, in chose job to found, beside pay attention percentage of earnings, also have to pay attention gain and drawback which probably will be experienced by modern culture. Pursuant to conception cursorily, either credited influence of world demand through governmental hands and also change of human being frame of mind in company in this time around. These matters get into result, either in capitalist status, socialist, more than inside our state.

Pro and Contra about CSR

Problem do company requires to take charge of interpersonal or not, still become erudite debate. Each telling view and his support and claim that his idea is appropriate. Following a reason of supporter so that company has social responsibility and ethics that is (Harahap, Sofyan Syafri, 2002):

Involvement of interpersonal represents react to population expectation and desire to role of company. On a long term, this matter very beneficial company.

Involvement of interpersonal possibly will influence repair of environment, population, what possibly will degrade creation cost.

Improving company good name will generate customer sympathy, employee's sympathy, entrepreneur, as well as others.

Avoiding governmental disturbance in protecting population. In order that if company has public responsibility possible can avoid demarcation of activity of company.

Show positive respond company to value and norm entering effect in culture, so that get culture sympathy.

As matching to desire stockholder, in this case public.

Lessening anxiety dislike of society to company which sometime hateful activity of population not possible to avoid.

Assisting importance of countrywide, like natural conservation, conservancy of imaginative and culture goods, increase of men and women education, labor, and others.

At others, reason of challenger which frowns on cultural responsibility idea of company shall be as follows:

Calling away the interest company from focus on of the primary important in looking profit. This will create extravagance.

Conducive participation of company to politics game or power redundantly which in fact none of them its field.

Generate the business environment which is homogeneous, not pluralistic.

Social participation need the big enough energy and finance which can't be satisfied by finite company fund, which can generate the personal bankruptcy or degrade the amount of company development.

Involvement of complex such communal activity need the energy and everything expert which not yet already owned by company (Ahmed Belkoui, SEA 1984 in Harahap, Sofyan Syafri, 1993).

Social Accounting

Definition of Accounting which is often met in literature is definition opened by American Institute of Certified Community Accountant (AICPA), that is as follows

"Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, orders and events that are, partly at least, of financial persona, and interpreting the effect thereof. "

Other definition relating to American Accounting Relationship (AAA) which shall no longer touch the term "art" but rather affirm at term of " process" (in Suwardjono, 2005):

Accounting is " the process of identifying, measuring, and conversing information allowing prepared judgements and decisions by users of the info. "

Definition which is a lot the same that according to AICPA 1970 that is (in Suwardjono, 2005):

Accounting is a service activity. Its function is to provide quantitative information, generally financial in mother nature, about financial entities that is intented to be useful in making economical decision. "

Paul Grady support the accountancy description as technology, representing definition conclusion from AICPA:

"Accounting is your body of knowledge and functions concerned with systematic ariginating, authenticating, recording, classifying, producing, summarizing, inspecting, interpreting, and supplying of reliable and significant information covering trades and events that are, in part at least, of financial identity, required for the management and procedure of an entity and for reports which have to be published thereon to meet fiduciary and other obligations. "

While for the congeniality of interpersonal accountancy, Ramanathan (1976) in Suwardjono (2005) defining the following:

"Interpersonal accounting is the procedure of selecting firm-level interpersonal performance variables, steps, and measurement methods; systematically growing information usefull for evaluating the firms communal performance; and conversing such information to concerned social communities, both within and outside the firm".

For a while according to Freedman (1989) :

"Communal accounting has been thought as the ordering, measuring and research of the cultural and economic repercussions of governmental and entrepreneurial behavior".

From the congeniality above, if taken notice of that on the whole sociable accountancy congeniality in simple fact relate to accountancy congeniality. The different between standard accountancy congeniality with the sociable accountancy is term of cultural itself. Public accountancy represents the traditional accountancy which handles social transfer of company. While its accounting process fundamentally is similar that is are the process of discovering, record-keeping, measurement, and disclosure. This subject is perceivable because cultural accountancy itself signifies part of or the broader new opportunity conventional financial accounting

Category Classifications Include in Social Accounting

Social Accountancy can find out aim to assess and lay available entire expenditure and social benefit required by activity create a company to yield the relevant information for interested gatherings for company. In line with the target, hence it is important to know opportunity from sociable accountancy before so that later can be determined the social advantage and type.

Social accountancy opportunity represents the area becoming company attention referring to social impact disclosure of commercial activity. This range social accountancy is divisible some category which different one another according to all or any expert. The difference because there is not standard format yet concerning category which must be described by company in interpersonal responsibility reporting, considering that application of communal accountancy does not have its rules standard. Moreover, the category coalescence between companies which is one with other might possibly vary; rely upon its requirement of each company and stakeholders. Pursuing are views from some expert concerning the classification's category which is come within the social accountancy's range:

1) The National Connection of Accountant's Committee on Accounting for Commercial Friendly Performance, classification the primarily range which require to be paid attention by company involving his following sociable performance (Tuanakotta, Theodorus M, 1986 in Utomo, 2000)

a) Society Participation ( community participation), covering activity most off all once will give the power to the culture greatly, for example development and house expenses, philanthropy activity, planning and village repairing, and so many more.

b) Recruiting are activities that provide advantages to the employees, for example the practice program and uplifting of skill, restoring the working circumstances and atmosphere, insurance plan concerning with the campaign and individual everything with the reimbursement to the employees.

c) Physical Options and environment contribution, that is strike the air quality and irrigate and also the words pollution's controlling, and industrial garbage dismissal operation (continuation of environment)

d) The Product's Contribution / service, that is focus on the effect of product or service to the society by reckoning some consideration like product quality, product packer, product advertisement, guideline of product warrantee, and product security

2) Linowes in style of its communal accountancy reporting classify three form categorize that is (in Freedman, 1989):

a) Deal with society.

b) Deal with environment.

c) Cope with consumer

3) Parker (1989: 178 - 180) in Utomo (2000) talking about the category which different each other for the sort of confirming with the approach which different one another, that is:

a) For the reporting model by Inventory Methodology, consist of four categories: (1) labor, (2) community, (3) product, (4) environment.

b) For the reporting model by Outlay-Cost Strategy, consist of four categories: (1) staff, (2) customer, (3) environment, (4) community.

c) For the reporting model by the Cost Benefit Approach, contain four categories: (1) employees, (2) consumer, (3) community, (4) environment.


Conceptually, disclosure presents the essential part from financial reporting. Theoretically, disclosure represents the final part of accountancy course that is information display by means of a set full of the financial statement. Evans 2003, in Suwardjono, 2005) interpreting the disclosure as follow:

"Disclosure means supplying information in the financial record, including the claims themselves, the records to the statement, and the supplementary disclosures from the statement. It does not extend to open public or private statements created by management or information provided outside the financial record. "

More specific, Wolk, Tearney, and Dodd (2001), in Suwardjono, (2005) interpret the disclosure's congeniality the following:

"Broadly interpreted, disclosure is concerned with information in both financial statement and supplementary communication including footless, post-statement occurrences, managements discourse and evaluation of operations for the forthcoming time, financial and working forecasts, and extra financial claims covering segmental disclosure and extensions beyond historical cost. "

Evans restricts the disclosure's congeniality only at the items which is relating to with the financial reporting. The management assertion in other; dissimilar mass media or magazine and also information beyond your financial reporting' opportunity do not use in disclosure congeniality. In the meantime, Wolk, Tearney, and Dodd likewise incorporate the segmental' financial statement and affirmation which mirrored the price's change as part of disclosure.

Expression also often meant as ready information more than what communicable in the form of formal financial statement. This matter seems consistent with idea FASB in its conceptual construction as following (SFAC No. 1, PRG. 5, in Suwardjono, 2005):

"Although financial reporting and financial statements have basically the same goals, some useful information is better provided by financial record and some is way better provided, or can only be provided, through financial reporting apart from financial statements. "

Disclosure's Target

In basic, disclosure's target presents the info which is known as essential to reach financial reporting focus on and to provide various get together having importance different one another. As the special target is as follows (in Suwardjono, 2005):

1) The Cover target

The protection goal based on the idea that do not all user complex enough so that users which naf require to be guarded by laying wide open information that they not possible obtain or extremely hard to process information to capture the monetary substations which platform over a post of financial record. In other phrase, disclosure designed to protect the management treatment which unjust possible and exposed (unfair).

2) Informative Target

Informative target predicated on the idea that user which is gone to clear with the certain superior level. In that way, disclosure instructed to provide the information which can help user in making effective decision.

3) Special Need Target

This Target presents the merger from the safeguard of public concentrate on and informative concentrate on. What have to be laid available to public tied to what considered essential for user which is fully gone to, whereas for the purpose of observation, certain information have to be published to supervisor body pursuant to regulation through varieties that professing disclosure at length.

Other disclosure concentrate on that is relating to Securities Exchange Commission (SEC). According to SEC of disclosure target categorized to be two that is: 1) protecting disclosure, that planned as protection work to investor, and 2) informative disclosure, which try to give the experienced information to report consumer (Wolk, Francis, and Tearney in Zuhroh, Diana and I Putu Pande, 2003)

There differs idea in the case of what lengths the large of disclosure of financial statement ought to be conducted and information requirement of consumer differ. There are three idea of involving broadness of financial record disclosure, (Eldon S Hendriksen, 1997 in Suwardjono 2005) that is Adequate, Fair, and Full Disclosure. The concept what frequently used is Adequate Disclosure, which is minimum amount disclosure which must be fulfilled to make financial record all together do not mislead for the sake of decision making. Rational disclosure containing honest target by giving capable information to potential reader. While full disclosure representing disclosure for all those relevant information.

Full disclosure buying impression of information demonstration large quantity, so that some people exactly have a notion bad. Abundantly information will be successful contra because detail disclosure which not is important so exactly will close the significant information to cause the financial record difficult to be interpreted. But qualified disclosure about the significant information to all trader and other get together shall be satisfactory, complete and fair. There is no a designated difference among this ideas if altogether utilized in competent context

Meanwhile there are two kind of disclosure in its connection with the conditions specified by standard, first is mandatory disclosure, which is bare minimum disclosure, required by accountancy standard going into effect. And the second reason is voluntary disclosure that is disclosure of items done voluntarily by company without obliged by rules, though all general public company obliged to fulfill lowest disclosure, they vary by significant in number information addition expressed to capital market.

Motivation and Reason of Doing Social Disclosure

According to Suwardjono (2005), some motivation which possible thrust the environmental and communal performance information disclosure for example:

To maintain the legitimacy of company operation (Legitimacy Theory). Corresponding to Legitimacy Theory, company execute the certain activity, included in subject of information disclosure, because in order to obtain the legitimacy from society where in fact the company operate and also as a strategy to keep carefully the good relation between your company with the exterior party (especially stakeholders)

To manage or influence the certain group stakeholders who's looked having the strong effect.

In stakeholders' theory, company considers the presence of expectation, which different one another of group stakeholders that affect on procedure and plan of information disclosure.

3) To increase properties of all stockholder and director.

Positive Accounting Theory has the assumption that everyone will the activity because pressed by its private interest accomplishment. If everyone has activity to satisfy its private interest, hence it can be that manager arranged brain to disclosure environmentally friendly and public information because they expect to get the make-up of properties from the disclosure activity. Make-up of the supervisor property possible got from earnings improvement or assesses the business.

4) Manager confidence that company have accountabilities or obligation to provide the certain information.

Disclosure of social and environmental responsibility performance information can be forced because manager feels that various group stakeholders entitled to know the operate implication for the company to environmental and sociable quality.

5) To hinder or preceding your time and effort acknowledgement/making of disclosure rules that more weighing.

Manager do environmentally friendly and sociable performance information disclosure to be able to hindering authorities depress the relevant industry, very probably will disturb because too much reporting need.

While the drive and the reason why company carry out the cultural disclosure, which received from judgment ambit of all experts, for example:

1) To create the good impression about communal value of company.

"Companies use interpersonal information to present themselves with a prosperous image and to show that they display the same cultural norms and prices as those of their population. " (Parsons, 1956 in Parsa and Kouhy, 2000)

2) To aid the continuity of company business.

"For companies to keep to make it through and grow, they need to perform well and undertake various socially desirable actions, including distribution of economic, sociable or political benefits to the organizations from whom they derive their ability. " (Shocker and Sethi, 1973 in Parsa and Kouhy, 2000)

3) To improve company legitimacy before stakeholders.

"The disclosure of social information is utilized as a way of legitimising commercial actions as well as projecting their prices and ideas. " (Dieckers and Voght, 2000 in Parsa and Kouhy, 2000)

"Companies disclose communal information to legitimise their own living. " (Dark brown and Deegan, 1998 in Parsa and Kouhy, 2000)

4) As an effort for the minimization of Business Risk.

Pursuant to the consequence of research in to the Trotman and Bradley (1981, in Utomo 2000), by executing interpersonal disclosure hence company will own the high systematic risk (for some time handling easier for organized risk than non-systematic risk).

Social Disclosure in Total annual Report

Disclosure defined as providing lots of information required for the optimally operation in an successful capital market (Hendriksen, 1996, in Zuhroh, Diana And I Putu Pande, 2003). There's a compulsory disclosure that is information disclosure which is appreciated to be done by company rely on the certain standard or regulation, and there is having the identity of voluntary, representing information disclosure exceed the minimum conditions from rules going into impact. Each product/economic perpetrator striving for importance of stockholder and its own concentration at earnings attainment also take charge of interpersonal responsibility, which subject require to be portrayed in annual survey, as expressed by FASB (in Suadilman, 2000 in Zuhroh, Diana And I Putu Pande, 2003) and AICPA:

"Financial Reporting include not only financial statement, but also other method of conversing information that relates, immediate or indirect, to the information provided by the accounting system. New produces, management's forecasts or other descriptions of it programs or expectations, and explanations of its strategies or expectations and descriptions of an enterprise's sociable or environmental impact are examples or reports offering financial informations other than financial claims. " (FASB, 1978 in Zuhroh, Diana and I Putu Pande, 2003)

An Goal of financial claims is to record on these activities of the business affecting society which can be determined and defined or assessed and which are essential to the role of corporations in its communal environment. "(Trueblood Commite Report, AICPA, 1973, in Suwaldiman, 2006)

Annual Report

Definition of total annual report is as follows :

"At the top every analyst's list (of financial reports used by analysts) is the annual report to share holders. It is the major reporting document and every other financial survey is in a few respect subsidiary or supplementary to it".

Annual survey is appreciated to be submitted by company enlisting in STOCK MARKET as activity reporting during one prior yr to interested functions (stakeholders). Overall of content from annual report is not organized by profession specialist in control like Ikatan Akuntansi Indonesia (IAI), but organized by Regulator of STOCK MARKET that is Bapepam.

The aim of annual statement is:

Useful to users of twelve-monthly report in making investment, credit, and other decisions.

Providing comprehensive statement about the business possibility in future of operation activity, financing, and other relevant information.

Providing information about the claims of company resources and also its change.

Industrial Type High-Profile

Company which is included in commercial type High-Profile relating to Robert

( in Hackston and Milne, 1996 in Utomo, 2000) is company having high level sensitivities to environment, high politics risk or limited competition. While Diekers & Preston ( in Hacston and Milne, 1996 in Utomo, 2000) depicting industry which that High-Profile the following :

". . . . . . companies whose economic activities modify the surroundings, such as extractive sectors, are more likely to disclose information about their environmental impact than are companies in order sectors".

Cowen Et. Al. ( in Hackston & Milne, 1996 in Utomo, 2000) enhancing as follows :

"Consumer-oriented companies should be expected to exhibit better nervous about demonstrating their communal responsibility to the city, since this will probably enhance corporate image and impact sales".

High-Profile Companies generally representing company that obtaining emphasis from society because its operation activity possesses the potency for correlated with the wide importance. Generally, culture more very sensitive to high-profile company because they negligence in security of production process and their effect may bring the fatal result for contemporary society. High-Profile Company is more very sensitive to desire of consumer or other get together that have importance to its product (Zuhroh, Diana and I Putu Pande, 2003). We are able to say that high-profile Company has likelihood to cause the harm of other sociable impact or environment. The example is mining company, management of forest reference, chemical industrial and industrial agro, representing industry professing wise public impact management bear in mind its procedure have impact with modern culture life. Real example, in life is the situation of gas leakage at Lapindo Company has fatal impact to society. For company which labeled in industrial band of high-profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) for example other oiling company and mining, substance, forest, paper, automotive, air transport, agribusiness, cigarette and smoke, food and drink product, multimedia and marketing communications, energy (electrics), engineering, health, and also vehicles and tourism.

Industrial Type Low-Profile

Low-Profile Company stand for the company which don't obtaining wide focus from modern culture if their procedure fail or oversight at certain aspect in process and consequence. In comparison with high-profile company, company classified in industry low-profile more tolerance by population if indeed they doing fault (Zuhroh, Diana And I Putu Pande, 2003). We are able to say that low-profile industry signify the industry type owning level of communal risk which lowers than high-profile industry. But commercial did not imply that low-profile didn't own social impact because of its procedure activity. Like Robert example's, industrial of low-profile also have the cultural impact potency. Example is designer of product personal having communal impact potency by means of environmental damage for its factory waste, but its public responsibility urgency don't extreme like experienced destruction problem after mining process, protection of oil mineworker on the high seas or other extreme problem. For company which categorized in industrial band of low-profile according to Robert (Hackston and Milne, 1996 Utomo, 2000) for example building company, funding and banking, medical tools suppliers, property, company retell, textile and textile product, product personal, and home product.


If taken notice of, there are same classification categorize as the expert's various view above. When signed up with all together, hence category which is come within in consisted of the CSR disclosure in accounting scope:

1) Employee's category

2) Consumer's category

3) Product's category

4) Social's category

5) Environmental category

Seems constituting the lifestyle of the classification category's equity increased by all expert are for example because the firms have their own in glove related/relevant with each the category, amenity identify the activity generating price and reap the benefits of each category. But like that, the category classification not yet received specified to become a standard and or compulsion for company to make social disclosure

Now there isn't standard yet relating to to the category's coalescence in sociable report. In result, each company have their own liberty in identifying category which wish described in its cultural report adapted by relevant company requirement. . The key matter which should be remembered is the info yielded in communal report must can fulfill the requirement stakeholders as get-togethers that have importance with the business, not merely the business importance

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