IDEAS home Printed from https://ideas.repec.org/h/spr/advbcp/978-94-6239-709-5_133.html

The Effect of Environmental Performance and Profitability on CSR Disclosure in Manufacturing Companies (2022-2024)

Author

Listed:
  • Mukhrika Febriani

    (Hasanuddin University)

Abstract

The purpose of this study is to analyze the influence of environmental performance on profits in relation to CSRD (Corporate Social Responsibility Disclosure) in a company engaged in manufacturing and listed on the Indonesian Stock Exchange (IDX) for the period 2022–2024. The research population consists of 174 manufacturing companies, with sample selection using purposive sampling, resulting in 32 companies that meet the criteria. The data source comes from annual reports and publications of the Company Performance Rating Program (PROPER). Data analysis was conducted using R Studio software through classical assumption tests, simple linear regression, and multiple linear regression. The findings This study found that environmental performance and profits, respectively, have a positive and significant influence on CSRD. However, when analyzed simultaneously, only environmental performance remains significant, while profitability does not show a meaningful effect. This finding confirms that commitment to environmental sustainability is more dominant in driving corporate involvement in CSR compared to financial factors.

Suggested Citation

  • Mukhrika Febriani, 2026. "The Effect of Environmental Performance and Profitability on CSR Disclosure in Manufacturing Companies (2022-2024)," Advances in Economics, Business and Management Research,, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6239-709-5_133
    DOI: 10.2991/978-94-6239-709-5_133
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a
    for a similarly titled item that would be available.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:advbcp:978-94-6239-709-5_133. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.