Abstract
This study aims to confirm the effect of sustainability report disclosure on the profitability of energy companies in Indonesia. The data used in this study is secondary data with panel data type. The population and research sample are energy companies listed on the Indonesia Stock Exchange for consistently published sustainability reports and annual reports for the 2019-2021 period. totaling 15 companies for a period of 3 years. The analytical method used in this research is quantitative with panel data regression analysis. The results of the study show that economic and social performance has a non-significant positive effect on Return on Assets. Meanwhile, environmental performance has a significant negative effect on Return on Assets.
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