<![CDATA[This study examines the effect of profitability, board of commissioners size, and firm size on Corporate Social Responsibility (CSR) disclosure among pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2014–2024 period. The pharmaceutical subsector was selected because its production activities are closely linked to chemical handling, waste management, and public health responsibility, which demand a high degree of accountability. This research applies a quantitative explanatory design grounded in Stakeholder Theory. Using purposive sampling, eleven listed pharmaceutical companies were selected, yielding 121 panel observations across the eleven-year period. Data were analyzed using multiple linear regression with IBM SPSS Statistics, including classical assumption tests, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results show that profitability has no significant effect on CSR disclosure, while firm size exerts a significant positive effect and board of commissioners size exerts a significant negative effect. Simultaneously, the three independent variables significantly affect CSR, with an Adjusted R Square of 0.559, indicating that the model explains 55.9 percent of the variation in CSR disclosure. These findings suggest that firm scale is the primary determinant of CSR disclosure in the pharmaceutical subsector, while an increase in the number of board members does not necessarily correspond to more effective oversight of social responsibility. This study offers practical implications for regulators and corporate management in designing more targeted governance and social responsibility disclosure policies.]]>
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