This study aims to determine the relationship between CSR. earnings management. and Financial performance by using the population of all companies in Indonesia that disclose sustainability reports with the GRI Standard for the 2017-2019 period obtained using the purposive sampling method. The number of samples in this study was 105 companies. https://www.diegojavierfares.com/flash-offer-Finney-Two-Handle-High-Arc-Bathroom-Faucet-p8561-super-offer/