This study aims to determine the effect of each aspect of Corporate Social Responsibility (CSR) in the form of aspects of environment and energy, human resources, consumer and products, and community involvement on the disclosure of Corporate Social Responsibility (CSR) carried out. through the company website.

The population used in this study are financial sector companies listed on the IDX in 2024. The purposive sampling method was used and resulted in 80 companies that were used as the final sample in the study. Multiple regression analysis method with the help of SPSS application version 26 to help conduct hypothesis testing.