The study objective is to analyze the effect of corporate characteristics: size, type of industry, and profitability toward social and environmental disclosures in annual reports of companies in Indonesia. The disclosure themes included are: environment, energy, product / consumer, employee (health and safety), employee (other), and general. The samples of the study are 44 publicly listed companies in Jakarta Stock Exchange Announced That have annual reports for 2001. The data analysis used is multiple regression analysis. The results show That the corporate size (net sales), and the type of industry affect the social and environmental disclosure. On the other hand, the study can not PROVE That profitability (ROA) affects the social and environmental disclosure. The results also show That the employee (other) theme is the most themes That every company discloses it. Keywords: Social and Environmental disclosure, Sales, Type of Industry, Return On Assets ABSTRACT This study aims to analyze the influence of firm characteristics: firm size, industry type and profitability of social and environmental disclosure in annual reports the companies in Indonesia. The theme of the disclosure include; theme environment, energy, product / consumer, health and safety of employees, employees (other) and the public. This study sample was 44 companies went public on the Jakarta Stock Exchange's annual report 2001. Analysis of the data used is multiple regression. The study states that the size of the company (net sales) and industry type affects the social and environmental disclosure in annual reports. However, this study can not prove that profitability (ROA) affects the social and environmental disclosure. The results also showed that the theme of employees (other) is the theme of the most widely expressed by each company. Key words: social and environmental disclosure, sales, industry type, Return On Assets.
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