Tujuan dari penelitian ini yaitu untuk memberikan bukti empiris mengenai pengaruh environmental performance, corporate social performance dan realisasi dana CSR terhadap kualitas pengungkapan sustainable development goals (SDGs). Objek yang digunakan dalam penelitian ini adalah perusahaan sektor basic materials. Teknik pengambilan sampel menggunakan purposive sampling. Sampel yang digunakan sebanyak 75 perusahaan atau 225 data laporan keberlanjutan dan laporan keuangan selama 3 periode tahun 2021-2023. Metode yang digunakan dalam penelitian ini adalah metode deskriptif dan verifikatif. Teknik pengumpulan data menggunakan teknik observasi tidak berpartisipasi sedangkan teknik analisis data mengguanakan analisis regresi data panel dan menggunakan software Eviews 13. Hasil penelitian uji parsial (uji t) menunjukkan bahwa environmental performance, corporate social performance dan realisasi dana CSR berpengaruh positif signifikan terhadap kualitas pengungkapan sustainable development goals.
Kata kunci : kualitas pengungkapan sustainable development goals, environmental performance, corporate social performance dan realisasi dana CSR.

The study aimed to provide empirical evidence regarding the influence of environmental performance, corporate social performance and realization of CSR funds on the quality of sustainable development goals (SDGs) disclosure. The objects used in this study are basic materials sector companies. The sampling technique used purposive sampling. The sample used was 75 companies or 225 sustainability report and financial report data for 3 periods of 2021-2023. The method used in this study is a descriptive and verification method. The data collection technique uses non-participatory observation techniques while the data analysis technique uses panel data regression analysis and uses Eviews 13 software. The results of the partial test (t-test) study show that environmental performance, corporate social performance and realization of CSR funds have a significant positive effect on the quality of sustainable development goals disclosure.
Keywords : quality of disclosure of sustainable development goals, environmental performance, corporate social performance and realization of CSR funds.