THE EFFECT OF ENVIRONMENTAL PERFORMANCE, FINANCIAL PERFORMANCE AND COMPANY SIZE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: A STUDY ON THE INDONESIA STOCK EXCHANGE IN THE ENERGY SECTOR DURING 2022-2023

Abstract

This study aims to examine the factors that influence mining sector companies in Indonesia to disclose corporate social responsibility (CSR) activities. Using data from 26 companies listed on the Indonesia Stock Exchange in the period 2022-2023, multiple linear regression analysis shows that good financial performance and large company size encourage companies to be more transparent in reporting CSR activities. These results are in line with legitimacy theory, which highlights the importance of companies maintaining a positive image in the eyes of the public. The results of this study reveal that environmental performance does not show a significant influence on CSR disclosure in the context of this study. These findings contribute to a better understanding of the factors that drive CSR disclosure in the Indonesian mining sector.

Keywords

• corporate social responsibility
• company
• environmental performance
• financial performance