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

Mukhrika Febriani ()
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Mukhrika Febriani: Hasanuddin University

A chapter in Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025), 2026, pp 1913-1925 from Springer

Abstract: 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.

Keywords: CSRD; Environmental performance; profitability; PROPER (search for similar items in EconPapers)
Date: 2026
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6239-709-5_133

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DOI: 10.2991/978-94-6239-709-5_133

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