Forensic Audit of OHS and Environmental Disclosures in Indonesia's FMCG Sector

Data Set for the research of Forensic Audit of OHS and Environmental Disclosures in Indonesia’s FMCG Sector.

This research investigate the quality of the OHS and Environment disclosure between Large and Small Capitalization Firms. specifically FMCG, public listed in Indonesian Stock Exchanges (IDX), Business-to-Consumer (B2C) model and have identifiable retail brands. The firms that selected must also published either a Sustainability Report or a detailed Annual Report with a dedicated ESG section for the 2023 or 2024 fiscal years and should be "Single entity selection" to ensure independent observation and reduce bias.