This study aims to examine and analyze the effect of firm size, leverage , liquidity, and profitability on carbon emissions. This type of research uses quantitative methods. The data in this study uses secondary data obtained from the annual financial report data of companies on the non-banking Indonesia Stock Exchange that are listed on the LQ-45 Index for 2017-2021. The sample companies used were 27 companies with a total data of 135 for 5 years of observation using purposive sampling method . The results of this research show that leverage , liquidity, and profitability have an effect on the disclosure of carbon emissions. Meanwhile, the firm size variable has no effect on the disclosure of carbon emissions.