Paulina Permatasari, Kanji Tanimoto, Amelia Setiawan, Tanto Kurnia
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引用次数: 0
Abstract
Purpose
With the growth in the use of technology currently, it is inevitable that all individuals are currently facing the risk of data misuse by irresponsible parties. This study aims to investigate whether companies disclosed information about customer privacy in their reports. The study will also focus on the activities that have been taken by companies to protect customers’ information, and to determine if the disclosure is sufficient to show the company’s performance on the customer privacy issues based on the GRI 418 customer privacy disclosure.
Design/methodology/approach
This study uses qualitative, quantitative and exploratory research based on secondary data collected from annual reports and sustainability reports. The sample used in this study are the annual reports and sustainability reports from Indonesian listed companies in the Indonesia Stock Exchange (IDX) from the year 2019 to 2021.
Findings
The findings elucidate that customer privacy disclosures are still low. Applying a content analysis method, this study uses the sustainability disclosure guidelines from the Global Reporting Initiative.
Practical implications
This study is important as it will contribute to the literature on customer privacy, which is scarce in the extant literature. Given the lack of reporting in this issue, this study found that only six out of seven industries disclose customer privacy.
Originality/value
This study is the first study that examines the product responsibility disclosures relate with customer privacy concerns of Indonesian companies from their disclosures in their sustainability reports and annual report based on the GRI 418 customer privacy disclosure.
期刊介绍:
The Social Responsibility Journal, the official journal of the Social Responsibility Research Network, is interdisciplinary in its scope and encourages submissions from any discipline or any part of the world which addresses any element of the journal''s aims. The journal encompasses the full range of theoretical, methodological and substantive debates in the area of social responsibility. Contributions which address the link between different disciplines and / or implications for societal, organisational or individual behavior are especially encouraged. The journal publishes theoretical and empirical papers, speculative essays and review articles. The journal also publishes special themed issues under the guidance of a guest editor. Coverage: Accountability and accounting- Issues concerning sustainability- Economy and finance- Governance- Stakeholder interactions- Ecology and environment- Corporate activity and behaviour- Ethics and morality- Governmental and trans-governmental regulation- Globalisation and disintermediation- Individuals and corporate citizenship- Transparency and disclosure- Consumption and its consequences- Corporate and other forms of organization