Corporate Social Responsibility Disclosure Issues in Indonesia

The high number of work accidents in Indonesia indicates that companies have not paid attention to occupational safety and health. The purpose of the study is to impartially analyze the impact of Company Growth, Leverage, and Company Size on Occupational Safety and Health Disclosure. This is important because it directly improves the company's reputation and ensures long-term sustainability. The quantitative research used in this study relies on secondary data taken from the annual reports of mining and infrastructure companies listed on the Indonesia Stock Exchange (IDX) throughout the period 2019 to 2021. Purposive sampling was used as a sample technique, resulting in a total of 78 samples. Data processing uses descriptive statistics, panel data regression, and independent sample t test. This study uses 10 items of the Occupational Safety and Health Disclosure index obtained from the GRI index. The findings of this study provide factual evidence that company development, leverage, and company size have a positive impact on the dissemination of occupational health and safety information.