Table 1.
Sample selection.
| Criteria | Year |
TOTAL FIRM YEAR | ||||
|---|---|---|---|---|---|---|
| 2013 | 2014 | 2015 | 2016 | 2017 | ||
| Non-financial Companies listed in the IDX with complete information | 407 | 405 | 407 | 409 | 416 | 2044 |
| Non-financial companies which do not use GRI guidelines | -381 | -373 | -377 | -380 | -398 | -1909 |
| Non-financial companies that uses GRI Guidelines | 26 | 32 | 30 | 29 | 18 | 135 |
| Non-financial companies which do not use GRI-G4 | -7 | -2 | 0 | -1 | -8 | -18 |
| Non-financial companies which use GRI- G4 Guidelines | 19 | 30 | 30 | 28 | 10 | 117 |
Source: ORBIS database, IDX website, and the companies' websites.
Source: ORBIS database, IDX website, and the companies' websites.