Abstract

<p><em>This study aims to </em><em>empirically examine</em><em> </em><em>the implication of increased profitability, leverage, and carbon emission disclosure on sustainability report disclosure. </em><em>The research method used is a quantitative method using secondary data. Through observations on manufacturing companies in the Sharia Securities List of Indonesia and Malaysia for</em> the<em> 2020-2022 </em><em>period with purposive sampling techniques, 105 samples were obtained. The data analysis techniques used are descriptive statistical analysis and verification analysis using panel data regression with a fixed effect model. The analysis tool used is Eviews 13. </em> <em>The results of empirical research prove</em> <em>that profitability and carbon emission disclosure significantly impact sustainability report disclosure. Meanwhile, leverage has a negative effect that is not significant on sustainability report disclosure. </em></p>

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