Pengaruh Eco-Control ,Ukuran Perusahaan ,Environmental Peformance Terhadap Sustainability Reporting Disclosure (Studi kasus pada perusahaan sektor pertanian yang terdaftar di bursa afak Indonesia periode 2018-2022)

In Indonesia, sustainability reporting has become a mandatory report issued by financial institutions and public companies listed on the Indonesia Stock Exchange. obligations related to sustainability reporting refer to the Financial Accounting Standards Statement (PSAK) No.1 Revised in 2019, namely companies are required to disclose additional reports related to the environment. Under the Global Reporting Initiative (GRI) 2021 standard, the information contained in a company's sustainability reporting can build stakeholder trust, maintain reputation, increase company value and show company accountability. Factors that can encourage the disclosure of sustainability reporting are Eco-control, company size, and environmental performance. One of the industries that is closely related to the environment and natural resources is the agricultural industry, in addition to having a positive impact, there are negative impacts that also cause losses to the environment. The sample in this study is agricultural sector companies listed on the IDX in 2018-2022. The study used a multiple linear analysis method with SPSS statistic 23 software. After hypothesis testing, the results obtained are that Eco-control has a positive influence on sustainability reporting disclosure, while the company size variable has no influence on sustainability reporting disclosure, as well as the environmental performance variable.