<![CDATA[Many companies often overlook their social responsibility, failing to recognize itscrucial role in enhancing their reputation. In the current corporate landscape,companies are increasingly focusing on capital development while alsoaddressing environmental concerns. Greater attention is being directed towardthe surrounding environment, as it can significantly influence corporateoperations and outcomes. This study aims to evaluate the relationship betweenforeign ownership, environmental performance, and firm size with the disclosureof Corporate Social Responsibility (CSR). The research targets manufacturingcompanies listed on the Indonesia Stock Exchange (IDX) during the 2023 period.A total of 40 samples were selected using the purposive sampling method. Thedata analysis was conducted using multiple linear regression, employing SPSS asthe analytical tool. The findings indicate that foreign ownership does not have asignificant effect on CSR disclosure. Similarly, firm size is not significantlyassociated with CSR disclosure. However, environmental performancedemonstrates a significant influence on the scope of CSR disclosure. These resultssuggest that companies should prioritize environmental performance as a keydriver of CSR initiatives. This study underscores the importance of CorporateSocial Responsibility as a means for businesses to positively engage with andinfluence their surrounding environment.]]>
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