This study aims to determine the effect of Liquidity, Company Age, Company Size, and Size of the Board of Commissioners on Corporate Social Responsibility Disclosure. The population in this study were energy companies listed on the Indonesia Stock Exchange during 2018-2020 that generated 36 companies. The research sample was obtained as many as 95 observed samples using the purposive sampling technique based on the predetermined sample criteria. The data analysis technique used in this research is the Descriptive Statistical Test, Classical Assumption Test, Multiple Linear Regression Test and Hypothesis Testing. The results of the analysis showed that liquidity has no effect on the disclosure of corporate social responsibility, company age has a significant positive effect on disclosure of corporate social responsibility, company size has no effect on disclosure of corporate social responsibility, and the size of the board of commissioners has a significant positive effect on disclosure of corporate social responsibility.