Expectations on labour-related CSR reporting: Voices from labour unions in Indonesia and Thailand

This paper examines the viewpoints of labour unions’ leaders in Indonesia and Thailand regarding labour-related corporate social responsibility (CSR) reporting. Fifteen respondents representing leaders from seven labour unions in Indonesia and Thailand were interviewed using semi-structured questions. The results revealed that Indonesian labour unions expected companies to provide a clearly specific section about labour-related CSR in annual reports whereas Thai labour unions expected companies to keep on providing oral disclosures through, for example, meetings in addition to written reports such as annual reports. Employment, Occupational Health and Safety, and Training and Education were considered the most important labour issues to be reported. Equal Remuneration for Women and Men was another issue which was deemed critical to be disclosed in Indonesia. From the lens of ethical stakeholder theory, it appeared that labour unions in the two countries attempted to voice workers’ concerns and facilitate the fulfillment of workers’ information rights. The labour union leaders’ views seemed to be shaped by their ethical belief in how companies should be accountable to workers. The findings of this study can be used by regulators in Indonesia and Thailand as a reference for developing laws which specifically require companies to communicate relevant labour-related CSR information.