This research paper aims to investigate the relationship between corporate social responsibility (CSR) disclosure and firm value, as well as financial performance. It seeks to understand the impact of CSR disclosure on the overall success and economic performance of organizations. The study is grounded in the stakeholder theory, agency theory, and signaling theory. These frameworks provide a comprehensive understanding of how CSR disclosure affects firm value and financial performance by considering the interests of various stakeholders, the alignment of interests between management and shareholders, and the information signalling effect to external parties.