The effect of environmental performance implementation, public shareholding, and media exposure on corporate social responsibility disclosure

This research aims to analyze the influence of implementing environmental performance, public share ownership and media exposure on Corporate Social Responsibility Disclosure (CSRD). CSRD is measured using the GRI G4 index, which is taken from company sustainability reports. The study population comprised mining companies listed on the Indonesia Stock Exchange (IDX) during 2020–2023. A purposive sampling technique was used; the final sample consisted of 25 mining companies. The method used is panel data regression with the Common Effect Model (CEM). The results show that environmental performance has a positive effect on CSRD. Public share ownership and media exposure do not have a significant effect on CSRD. The simultaneous test results indicate that Environmental performance, public share ownership, and media exposure collectively influence on CSRD. However, the partial test results show that only Environmental Performance has a significant positive effect on CSRD, while Public Share Ownership and Media Exposure do not significantly impact CSRD.