Determinants of corporate social responsibility disclosure in Indonesian mining companies

Mining companies are known for their operational activities that contribute to many environmental issues. For this reason, environmental disclosure serves as essential information for stakeholders to ensure transparency in the environmental practices undertaken by companies. This research was conducted to determine factors influencing corporate social responsibility disclosure. The sample population used in this research was mining companies listed on the Indonesian Stock Exchange between 2019 and 2022. This research used the purposive sampling method. The data used was the annual or sustainability report obtained from the Indonesian Stock Exchange. Multiple regression analysis was used for data analysis. The results of this research showed that the board of commissioners had a positive and significant effect on corporate social responsibility disclosure. In contrast, market capitalization, institutional ownership, and company size did not affect the disclosure of corporate social responsibility. This research may inform investors about the significance of considering internal factors, such as the board of commissioners, in their supervisory function regarding the implementation of policies on company information disclosure.