Disclosure of corporate social responsibility (CSR) and the impact on mining companies

Today, financial condition cannot guarantee completely the value of the company in order to grow continuously. Corporate sustainability will is secured if the companies pay attention to the social and environmental dimensions. With an increasingly critical societal change and being able to exercise social control, they can raise a new awareness of the importance of Corporate Social Responsibility (CSR). Mining industry has to know that there is appositive correlation between the implementation of CSR and increased appreciation for the international and domestic industry. They have to understand that the implementation of CSR not only regard merely as a cost, but also a long-term investment for the company. This research aims to examine the effect of profitability, leverage, firm size and firm age on CSR disclosure by mining companies. The sample used is mining company listed on the Stock Exchange since 2009 until 2011.The conclusion of the this study is leverage, firm size, and firm age have a significant effect of CSR disclosure by companies but profitability haven’t significant effect on CSR disclosure by the sample companies.