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Abstract: Which is Important between SR or Profit for Plantation Corporations? This study seeks to find a more detailed explanation of the determination of sustainability reports for the financial performance of plantation companies. The method used is multiple linear regression on 14 plantation companies listed on the Indonesia Stock Exchange (IDX) from 2013 to 2017. This study found that earnings play a more important role than sustainability reports. This report is required for companies listed on the IDX but hasn’t strict penalties for those who have not made it. Therefore, regulators need to take firm action against actors who don’t attach their sustainability report or make the sustainability report only modestly.