摘要:本论文主要阐述了企业社会责任的意义,这一概念在1960年就被提出并不断得到发展,至今已经受到了广泛关注,但仍未得到一个明确的可以查找的文献含义,本文将就此进行相关讨论。
easier for systematic risk than non-systematic risk).
Social Disclosure in Annual Report
Disclosure defined as providing a number of information required for the optimally operation in an efficient capital market (Hendriksen, 1996, in Zuhroh, Diana And I Putu Pande, 2003). There is a mandatory disclosure that is information disclosure which is obliged to be done by company rely on a certain standard or regulation, and there is having the character of voluntary, representing information disclosure exceed the minimum conditions from regulation going into effect. Each unit/economic perpetrator trying for importance of stockholder and its concentration at profit attainment also take charge of social responsibility, and that matter require to be expressed in annual report, 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 means of communicating information that relates, direct or indirect, to the information provided by the accounting system. New releases, management's forecasts or other descriptions of it plans or expectations, and descriptions of its plans or expectations and descriptions of an enterprise's social or environmental impact are examples or reports giving financial informations other than financial statements.' (FASB, 1978 in Zuhroh, Diana and I Putu Pande, 2003)
An Objective of financial statements is to report on these activities of the enterprise affecting society which can be determined and described or measured and which are important to the role of enterprises in its social environment.'(Trueblood Commite Report, AICPA, 1973, in Suwaldiman, 2006)
Annual Report
Definition of 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 report is in some respect subsidiary or supplementary to it'.
Annual report is obliged to be submitted by company enlisting in Stock Exchange as activity reporting during one previous year to interested parties (stakeholders). Overall of content from annual report is not arranged by profession authority in charge like Ikatan Akuntansi Indonesia (IAI), but arranged by Regulator of Stock Exchange that is Bapepam.
The objective of annual report is:
Useful to users of annual report in making investment, credit, and other decisions.
Providing comprehensive report about the company prospect in future of operation activity, finance, 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 industrial type High-Profile according to Robert
( in Hackston and Milne, 1996 in Utomo, 2000) is company having high level sensitivities to environment, high politics risk or tight competition. While Diekers & Preston ( in Hacston and Milne, 1996 in Utomo, 2000) depicting industry which that High-Profile as follows :
'......companies whose economic activities modify the environment, such as extractive industries, are more likely to disclose information about their environmental impact than are companies in order industries'.
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