Compliance Evaluation on CSR Activities Disclosure in Indonesian Publicly Listed Companies

The objective of this research is to evaluate disclosure compliance of CSR activities, including policies, programs and cost for sustainable development of the companies. Data collected from Indonesia Stock Exchange and analyzed by qualitative content analysis method. There is only 9% of companies that disclose sustainability report. Coal and Mining industry is the leader in term of Economic application level, while the least is Financial Service industry. Most of Financial service industry placed more on disclosing community related, product and customer, and human resource activities. Financial service industries have a better application in social indicators rather than environment indicators.