Abstract

The purpose of this study is to investigate the extent to which telecommunications sector companies in Indonesia and Malaysia disclose CSR reports in their sustainability reports.This research was conducted by comparing between the GRI G4 standard and the GRI G4 content index on the company's sustainability report for the three periods from 2014 to 2016.This study found that the level of CSR disclosure by companies in both countries are at the middle level. The major difference between the two countries is in the Specific Standard Disclosures, which shows that companies' disclosures in Indonesia are relatively higher on the Economic Category, but tend to be lower in the Environmental Category, Product Responsibility Sub-Category, and especially in the Human Rights Sub-Category compared to companies in Malaysia. This study has implications for CSR disclosure in the sustainability reports of the telecommunications sector in Indonesia and Malaysia.