Institutional ownership key in driving corporate social responsibility disclosure.
Corporate Social Responsibility (CSR) is important for companies, and this study looked at how factors like institutional ownership, board of commissioners, profitability, and size affect CSR disclosure in mining manufacturing companies in Indonesia. The researchers found that only institutional ownership influences CSR disclosure, suggesting it helps monitor the company. Independent board and profitability do not affect CSR disclosure significantly. Companies may see CSR as a deduction from earnings. The size of the company does not impact CSR disclosure.