The purpose of this study was to determine the effect of profitability, leverage, company size, and independent commissioners on the disclosure of corporate social responsibility. This research is a quantitative research. The data source used is secondary data in the form of the company's annual financial report. The samples used in this study are energy companies listed on the Indonesia Stock Exchange (IDX) in 2018-2021, of 124 samples. The analytical method used is multiple linear regression analysis using the Statistical Package for Social Sciences (SPSS) program. The results of this study indicate that the variable profitability and firm size have a positive effect on CSR disclosure, while leverage and independent commissioners have no effect on CSR disclosure.