THE IMPACT OF COMPANY CHARACTERISTICS AND FINANCIAL DISTRESS ON CORPORATE SOC…
ABSTRACT
This study investigates the impact of company characteristics, specifically size,
profitability, leverage, and financial distress, on corporate social responsibility
disclosure (CSRD) within the basic materials and chemicals companies. Employinga descriptive quantitative approach, the research encompasses 237 observations of
companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022.
Utilising a census method, the study analyses the entire population; thus,
hypoth…
