Corporate Social Disclosures in Southeast Asia: A Preliminary Study

Abstract

The issue of Corporate Social Disclosure (CSD) has been growing remarkably both in business 
and academic world.  Inevitably, this topic is also exposed in Southeast Asia, a big region that 
plays important role in global economic issue. Applying a content analysis method, this paper 
aims to provide preliminary findings in CSD practices throughout the companies‟ annual 
reports in 2007 and 2008 for countries located in Southeast Asia.  Samples were selected for 
listed and unlisted various type of industries, based on the information availability internet 
searching. The sample collection and the subjectivity during the content analysis process are the 
limitations in conducting this study. In general, the results show that „human resources‟ are the 
main information disclosed, while in contrast, „energy‟ is the main least issue disclosed in the 
annual reports.  However, the findings need to be interpreted with considerations since there are 
limited in samples. Basically, the outcomes support the major prior studies and enhancing the 
discussion of CSD conducting in developing countries, while at the same time describing some 
countries which obtained very limited in exposures. To respond the vast increasing issues of 
CSD practice, this preliminary study has provided a basis to see the role of every country in 
CSR reporting and how they could support the sustainability development globally.