Product responsibility disclosures: do they concern with customer privacy?

IF 2.9 Q2 MANAGEMENT Social Responsibility Journal Pub Date : 2024-07-29 DOI:10.1108/srj-07-2023-0361
Paulina Permatasari, Kanji Tanimoto, Amelia Setiawan, Tanto Kurnia
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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.

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产品责任披露:是否涉及客户隐私?
目的随着当前技术应用的增长,所有个人目前都不可避免地面临着数据被不负责任者滥用的风险。本研究旨在调查公司是否在其报告中披露有关客户隐私的信息。本研究还将关注公司为保护客户信息所采取的活动,并根据 GRI 418 客户隐私披露标准,确定披露内容是否足以显示公司在客户隐私问题上的表现。设计/方法/途径本研究采用定性、定量和探索性研究方法,基于从年度报告和可持续发展报告中收集的二手数据。本研究使用的样本是印度尼西亚证券交易所(IDX)中的印度尼西亚上市公司在 2019 年至 2021 年期间的年度报告和可持续发展报告。本研究采用了内容分析法,并使用了全球报告倡议组织的可持续发展披露指南。鉴于缺乏对这一问题的报告,本研究发现,在七个行业中,只有六个行业披露了客户隐私。原创性/价值本研究是第一项根据全球报告倡议组织 418 客户隐私披露准则,从印尼公司在可持续发展报告和年度报告中披露的信息中,研究产品责任披露与客户隐私问题相关性的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
7.30
自引率
6.20%
发文量
65
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
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