Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)

📍Makassar, Indonesia🗓️ 6-8 October 2025
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The Effect of Environmental Performance and Profitability on CSR Disclosure in Manufacturing Companies (2022-2024)

Authors
Mukhrika Febriani1, *
1Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: febrianim24a@student.unhas.ac.id
Corresponding Author
Mukhrika Febriani
Available Online 20 June 2026.
DOI
10.2991/978-94-6239-709-5_133How to use a DOI?
Keywords
CSRD; Environmental performance; profitability; PROPER
Abstract

The purpose of this study is to analyze the influence of environmental performance on profits in relation to CSRD (Corporate Social Responsibility Disclosure) in a company engaged in manufacturing and listed on the Indonesian Stock Exchange (IDX) for the period 2022–2024. The research population consists of 174 manufacturing companies, with sample selection using purposive sampling, resulting in 32 companies that meet the criteria. The data source comes from annual reports and publications of the Company Performance Rating Program (PROPER). Data analysis was conducted using R Studio software through classical assumption tests, simple linear regression, and multiple linear regression. The findings This study found that environmental performance and profits, respectively, have a positive and significant influence on CSRD. However, when analyzed simultaneously, only environmental performance remains significant, while profitability does not show a meaningful effect. This finding confirms that commitment to environmental sustainability is more dominant in driving corporate involvement in CSR compared to financial factors.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
Series
Advances in Economics, Business and Management Research
Publication Date
20 June 2026
ISBN
978-94-6239-709-5
ISSN
2352-5428
DOI
10.2991/978-94-6239-709-5_133How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Mukhrika Febriani
PY  - 2026
DA  - 2026/06/20
TI  - The Effect of Environmental Performance and Profitability on CSR Disclosure in Manufacturing Companies (2022-2024)
BT  - Proceedings of the 10th International Conference on Accounting, Management, and Economics (10th ICAME 2025)
PB  - Atlantis Press
SP  - 1913
EP  - 1925
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6239-709-5_133
DO  - 10.2991/978-94-6239-709-5_133
ID  - Febriani2026
ER  -