This research was conducted with the aim of examining the influence of company size, profitability, size of the board of directors, independent directors and audit committees on social and environmental responsibility disclosure. The population in this study are 61 manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2021 period. The sampling technique was carried out using a purposive sampling technique which obtained the results of the research sample with unbalanced panel data as many as 117 data. This study uses multiple linear regression analysis. The results of regression testing show that company size has a positive effect on disclosure of social and environmental responsibility, profitability, size of the board of directors, independent directors and audit committees has no effect on disclosure of social and environmental responsibility.