Health and Safety Disclosures Practice in Indonesian Chemical Industries : A Qualitative Content Analysis Study

Warman Berkat Laoli; Arthik Davianti

doi:10.23887/ijssb.v3i4.21321

Authors

Warman Berkat Laoli The Accounting Study Program at the Satya Wacana Christian University Faculty of Economics and Social Sciences
Arthik Davianti The Accounting Study Program at the Satya Wacana Christian University Faculty of Economics and Social Sciences

DOI:

https://doi.org/10.23887/ijssb.v3i4.21321

Keywords:

Health and safety, prevention, implementation, handling.

Abstract

This study aims to determine the disclosure for occupational health and safety, as presented in GRI Standard-based CSR. A qualitative approach with content analysis was applied in the study. Content analysis is an analysis based on narrative according to certain criteria which classified through keywords and referred to as disclosure groups. The study focused on companies listed in Indonesia, in the chemical sector. The content analysis examined eleven companies. The results showed that based on the disclosures, all companies had implemented health and safety. Further, it also suggested that the disclosures were not necessary for accordance with GRI Standard.

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