Corporate Social Responsibility (CSR) disclosure serves as a strategic mechanism for firms operating in socially sensitive industries to manage societal expectations and institutional pressures. This study investigates the relationship between financial performance, proxied by Return on Assets (ROA), and the extent of CSR disclosure among tobacco processing companies listed on the Indonesia Stock Exchange during the 2017–2024 period. Employing a quantitative research approach, this study utilizes secondary data obtained from corporate annual and sustainability reports. The empirical analysis is conducted using simple linear regression with SPSS. The results reveal that ROA is significantly associated with CSR disclosure, indicating that firms with stronger profitability tend to disclose CSR information more extensively. These findings provide empirical support for legitimacy theory, highlighting the role of financial performance in shaping corporate disclosure strategies aimed at maintaining social legitimacy.