ABSTRACT
This chapter analyzes the effect of firm size, profitability, leverage and firm age on the disclosure of Corporate Social Responsibility (CSR). The regression results indicate that the age of the firm, leverage and firm size affect the disclosure of CSR. Company size is a variable that is often used in research on the disclosure of CSR. In part, size, profile and board size have a significant effect on the disclosure of CSR but profitability and leverage seem to have no significant effect. Disclosure of CSR of a company includes 83 items disclosed in the annual and sustainability reports for the period 2010-2015. Disclosure of social responsibility results in greater political cost reductions for the company. The information disclosed in the annual financial statements can be grouped into two types, namely, mandatory disclosure and voluntary disclosure. Disclosures related to profitability and leverage is part of mandatory disclosure and the information is always included in the company's financial statements.
