PHASE 1
Selection Process
The companies that are included in the research are those with the following criteria:

1. Not doing business in the field of nuclear, weapons, tobacco, alcohol, and Genetically Modified Organism (GMO)
2. Meet the following Financial Aspect:
   • Market Capitalization > 1 trillion
   • Rupiah, total assets > 1 trillion
   • Rupiah, Positive PE Ratio

PHASE 2
Fundamental Aspect
The fundamental aspects are developed from core subjects of ISO 26000, then weight is assigned for each aspect. The result is below:

• Environment: 15%
• Community Development: 15%
• Organisational Governance: 25%
• Business Behaviour: 10%
• Human Rights: 10%
• Labour Practice: 15%

PHASE 3
Scoring
The scoring in this study uses "three general concepts of disclosure" developed by Hendriksen, E, 1998, i.e:

• When indicators are not disclosed in the report, it is given a score of "0".
• When the disclosure of indicators are sufficient enough not to make the statement misleading, then it is given a score of “1”.
• When the disclosure of indicators are considered fair to all potential readers, it is given score as “2”.
• If the disclosure of indicators are complete (full) that present all relevant information, then it is given score of “3”.

PHASE 4
Additional and Reduction value by 5% if:

• The company practices good corporate governance (+5%)
• The company practices bad corporate governance (-5%), because of, among other things:
  
  • There is report that the company has poluted the environment, violated human rights and other aspects of sustainability.
  • The Company does not fullfill its tax obligation