Title:
The Influence of Environment, Social, Governance (ESG) Disclosure and Company Characteristics on Profitability

Authors:
Abriyani Puspaningsih*, Indonesia

Abstract:

This study aims to determine the effect of Environmental, Social, and Governance (ESG) disclosure and company characteristics on profitability. The study was conducted on mining companies listed on the Indonesia Stock Exchange from 2021 - 2023. The sample was selected using purposive sampling. A sample of 120 data companies was obtained. The data was processed using multiple regression. The study concluded that ESG disclosure and company size have a positive effect on profitability, while company age has no effect on profitability. Based on the research findings showing that ESG Disclosure has an effect on profitability, this study has implications for companies, which should not only focus on financial performance. Companies should also strengthen corporate governance and integrate sustainability principles into their business strategies to continuously improve ESG quality.

DOI: https://doi.org/10.51505/IJEBMR.2026.10604