The practice of social responsibility disclosure (CSRD) is influenced by several factors with different research results. This study uses internal (strategic posture and economic performance) and external (stakeholder strengths and special interest groups) stakeholder factors that motivate the disclosure of social responsibility. Therefore, the main objective of this study is to examine the effect of stakeholder power, strategic posture, economic performance, and special interest groups on the

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... isclosure of social responsibility in the cement industry in East Java. The population and sample are 5 cement industries in East Java from 2018 to 2020. Statistical analysis is multiple regression. Stakeholder theory is used in this study as a basis for meeting stakeholder interests. Based on the results obtained that the power of stakeholders hurts the disclosure of corporate social responsibility. Meanwhile, strategic posture, economic performance, and special interest groups have a positive effect on the disclosure of corporate social responsibility in the cement industry in East Java. As a result, the creditor's power will decrease the disclosure of social responsibility by -0.0051. Meanwhile, the presence of strategic units, good economic performance, and special group assessments increased the disclosure of corporate social responsibility by 0.1355, 0.2806, and 0.0051 respectively in the cement industry in East Java.