The aim of this research is to find out and test how wealth structure influences corporate social responsibility with environmental performance as a moderating variable. The research population is all manufacturing companies listed from 2017 to 2021 on the Indonesian Stock Exchange. The sampling technique used purposive sampling, a sample of 24 companies was obtained with five years of observation so that 120 observation data were obtained. Using documentation techniques with archival techniques, secondary data was collected from the 2017–2021 annual reports of manufacturing companies listed on the Indonesia Stock Exchange. Multiple regression analysis with unbalanced panel data and Moderated Regression Analysis using Eviews 10 software were used to analyze the data.
The results of the research show that managerial ownership has a negative and significant effect on the coverage of corporate social responsibility, institutional ownership and public ownership has a positive and significant effect on the coverage of corporate social responsibility, environmental performance does not moderate the effect of managerial ownership on the coverage of corporate social responsibility, but does moderate the effect institutional ownership and public ownership of corporate social responsibility disclosure.
