This study aims to empirically examine the influence of financial performance and company characteristics on the disclosure of the company's Sustainable Development Goals (SDGs). Financial performance is measured using liquidity, profitability, leverage, and activity ratios, while company characteristics include the size and age of the company. The sample consisted of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period, which were selected using the purposive sampling method. A total of 240 observations were obtained, and after eliminating 30 outlier data, a total of 210 observations were analyzed using multiple linear regression.

The results showed that liquidity (CR) and company size had a significant positive effect on the disclosure of the SDGs, while leverage (DAR) had a significant negative effect. Meanwhile, profitability (ROA), activity (TATO), and company age had no significant effect on the disclosure of the SDGs.