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All Journal Journal of Business Studies and Management Review
Rania Kharissa Lutfia, Nyimas
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Decision Sciences, Operations Research & Management Social Sciences

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The IMPACT OF ENVIRONMENTAL AND FINANCIAL PERFORMANCE ON CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE Rania Kharissa Lutfia, Nyimas; Friyani, Rita; Dian Maisyarah, Nyimas
Journal of Business Studies and Management Review Vol. 9 No. 2 (2026): JBSMR, Vol 9 No.2 June 2026
Publisher : Management Department, Faculty of Economics and Business, Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jbsmr.v9i2.57356

Abstract

This study examines the effect of environmental performance and financial performance on Corporate Social Responsibility (CSR) disclosure among consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Environmental performance was measured using the PROPER (Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup) rating system, while financial performance was proxied by Return on Assets (ROA). CSR disclosure was measured using the GRI 4 framework. Using a purposive sampling technique, 24 companies were selected, yielding 72 observations. After outlier removal and data transformation, 57 valid observations were analysed using multiple linear regression with SPSS 27. Results showed that environmental performance and financial performance did not simultaneously exert a significant effect on CSR disclosure. The model explained only 7.7% of CSR disclosure variation (R² = 0.077), suggesting that institutional pressure, regulatory compliance, and stakeholder legitimacy are more decisive drivers of CSR disclosure than environmental or financial performance alone.
Co-Authors Dian Maisyarah, Nyimas FRIYANI, RITA