In the economic development of society at large, the role of companies is very important. Currently, organizations and companies are required to contribute to sustainable economic development. The aim of this research is to be able to determine the influence of company size, profitability and leverage on the disclosure of sustainability reports. This research uses a type of quantitative research using SPSS data, the data used is secondary data with the results described as follows:
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Emalinda et al. (2024) studied this question.
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