The Critical Elements Corporate Social Responsibility Disclosure: Food and Beverage Sector 2018-2022

The research investigates the critical elements influencing CSR disclosure in the food and beverage industry. With 85 research data points, a quantitative approach was employed. A five-year study sample of seventeen companies was used. Sample selection was done using the purposive sampling method, and multiple linear regression analysis was used to analyze the data. The conclusions from this research show that profitability does not affect CSR disclosure. Leverage does not influence CSR disclosure, and also liquidity cannot influence CSR disclosure. While the company's size can positively and significantly influence CSR disclosure, the same board of commissioners can influence the disclosure positively and significantly. These findings contribute to understanding the factors influencing CSR disclosure in the food and beverage sector and provide additional insights for future researchers.