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简介：TheProgramofCocinasComunitariasinthestateofOaxaca,Mexicobenefitschildrenaged6to12whoattendprimaryeducationschoolsinlow-incomemunicipalities.Itishopedthatthisfoodassistanceprogramwillallowchildrentolearnbetteranddeveloplearningskills.Inthisway,asignificantreductioninthegradefailureratesanddropoutratesisexpected,whichwillbereflectedinahighergraduationefficiencyrates.Infact,thecontributionofthisworkconsistsofamethodologyfortheanalysisoftheimpactofthefoodsubsidyontheacademicperformanceoflow-incomeprimaryeducationstudents.Inthissense,amultivariatemodelwasconstructedtoanalyzetheinterrelationshipsbetweengradefailure,dropout,graduationefficiencyrates,foodsubsidy,andthesocio-demographiccharacteristicsofthepopulationthatattendsprimaryeducation.TheMexicangovernmentexpectsfromthisprogramthatthemorelow-incomechildrencompleteprimaryeducation,themorelikelythatahighernumberofadolescentswillcompletehighschooleducation.Thisschemeisveryimportantforthecountry’shalfpopulationlivinginpovertyandespeciallyinOaxacaStatewhichisoneofpooreststates.

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简介：Companiescandomanybusinessopportunitiesthatdrivethegrowthrateofthecountry’seconomy.Butontheothersideoftherateofeconomicgrowth,visiblesocialgapandenvironmentaldamageoccurred.Therefore,thecompanymustrunitsoperationsbynotonlyfocusontheinterestsofthecompany(shareholder),butalsolookatthesocialandenvironmentalinterests(stakeholder)byimplementinggreenbusinesswhichistheapplicationofcorporatesocialresponsibility(CSR).Thisstudyaimstodeterminetheeffectofprofitability,leverage,andgrowthoncorporatesocialresponsibilitydisclosure(CSRD)ordisclosureoftheimplementationofgreenbusinessoffoodandbeveragecompanieslistedontheIndonesiaStockExchange(BEI)2013to2015whichisthepopulationofthisstudy.Thisgroupofcompaniesistakenastheobjectofresearchbecauseinthoseyearsthegroupofcompaniescontinuestoexperiencegrowthandcontributethelargesttogrossdomesticproduct(GDP)comparedtoothergroupsofcompanies.ThisresearchcanbeinputformanyothercompanieshowconditiononCSRDinfoodandbeverageconditionseenfromfinancialfactors.Thetypeofresearchisdescriptivequantitativewithhypothesistestingandcausalmethod.Theresultofthisresearchprovesthatprofitabilityvariablewithreturnonassets(ROA)indicatorinfluencesignificantlyandpositivelytoCSRD,whileleverageandgrowthdoesnotsignificantlyinfluenceCSRD.