Lindrianasari, Lindrianasari and Asmaranti, Yuztitya (2016) Investigative Studies on Environmental Disclosure and the Costs of R&D as a Compliance with Government Policy on Comporete Social Responsibility in Indonesia. Science Target.


Download (2MB) | Preview
Official URL:


The research objective is to provide empirical evidence on companies’responsibility to achieve sustainable development, not only for Indonesia but for the world. This study investigated the allocation of research and development costs as other government regulations issued related to the environment i.e, in 2004, 2007, and 2012. Samples observations as many as 246 companies in 11 years. This study separately examined the enforcement of laws related to the environment three times (2004, 207, and 2012). The test results show that the disclosure of environmental information by food and beverage companies in Indonesia increased significantly after the legislation was issued. Thes finding suggests that since the Indonesia government ratified the Kyoto Protocol in 2004, Indonesia companies are more transparent in terms of informing the public about the environmental conservation activities that they do. The study aslo found that there is a positive relationship between the allocation of research and development costs associated with thw reduction of the company’s carbon emissions during the year of observation. Significant relationships were also found in 2007 when the government issued Low No.40 of 2007. However, in 2012 we did not find a significant relationship. This study concluded that the legal instruments that require companies to reduce carbon emissions is urgently needed in developing countries like Indonesia. This policy will also determine the success of Indonesia in realizing the commitments to reduce carbon emissions.

Item Type: Other
Subjects: H Social Sciences > HG Finance
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: YUZTITYA A
Date Deposited: 16 Nov 2020 01:57
Last Modified: 16 Nov 2020 01:57

Actions (login required)

View Item View Item