This study examines the effect of firm maturity to corporate social responsibility (CSR), using slack resources and gender composition as the moderating variables. Based on the stakeholder theory and legitimacy theory, this study develops hypotheses. Using 53 Indonesian firms, this study finds that firm maturity has a positive and significant association to CSR disclosure, while slack resources and gender composition has not moderate the positive effect of firm maturity on CSR disclosure.

Type of Paper: Empirical Study

Keywords: Corporate Social Responsibility, Firm Maturity, Slack Resources, Gender Composition