The study looked at how company profits, size, liquidity, and industry type affect Corporate Social Responsibility (CSR) disclosures in Indonesian companies from 2016 to 2018. They used data from annual reports of companies listed on the Indonesia Stock Exchange that participate in the PROPER program. The goal was to see how these factors influence CSR disclosure. The background of the research was the impact of companies on environmental damage and workplace accidents. The findings show that CSR disclosure is important for measuring a company's commitment to environmental and social issues, especially for companies in Indonesia participating in the PROPER program.