Analysis of Corporate Social Responsibility (CSR) Disclosure in Manufacturing Companies Listed on the Indonesia Stock Exchange
(Analisis Pengungkapan Tanggung Jawab Sosial Perusahaan (CSR) pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia)
DOI:
https://doi.org/10.12026/sym.v1i1.082Keywords:
Corporate Social Responsibility, CSR Disclosure, Manufacturing Companies, Stock ExchangeAbstract
This study aims to analyze the patterns, communication strategies, and quality of Corporate Social Responsibility (CSR) disclosures in manufacturing companies listed on the Indonesia Stock Exchange. The data were obtained from annual reports, sustainability reports, and official company websites selected using a purposive sampling technique. Data were analyzed qualitatively through content and narrative analysis to evaluate the depth and consistency of CSR disclosures. The results reveal significant variations among companies: Unilever presents the most strategic and comprehensive CSR narrative, Indofood emphasizes operational and community empowerment aspects, while Mayora remains more compliance-oriented. These findings indicate that company size and ESG integration significantly influence the depth and quality of CSR disclosures within Indonesia’s manufacturing sector.
Abstrak
Penelitian ini bertujuan untuk menganalisis pola, strategi komunikasi, dan kualitas pengungkapan Corporate Social Responsibility (CSR) pada perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia. Data penelitian berasal dari laporan tahunan, laporan keberlanjutan, dan situs resmi perusahaan yang dipilih melalui teknik purposive sampling. Analisis data dilakukan menggunakan pendekatan kualitatif melalui analisis isi dan analisis naratif untuk menilai kedalaman dan konsistensi pengungkapan CSR. Hasil penelitian menunjukkan adanya variasi signifikan antar perusahaan: Unilever menampilkan narasi CSR yang paling strategis dan komprehensif, Indofood menonjol dalam aspek operasional dan pemberdayaan masyarakat, sedangkan Mayora cenderung bersifat normatif dan berorientasi pada kepatuhan. Temuan ini menegaskan bahwa ukuran perusahaan dan integrasi ESG memengaruhi kedalaman serta kualitas pengungkapan CSR di sektor manufaktur Indonesia.
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