The existence of Law No. 40/2007 concerning Limited Liability Company (or UU PT) in Indonesia can be an external motivation of the companies to ensure the conduct of corporate social responsibility (CSR) activities. In addition, the internal factor of the company can both drive and inhibit the conduct of CSR activities, such as the corporate life cycle. This study aims to determine the effect of the corporate life cycle, board of commissioners, and board of directors toward the disclosure of corporate social responsibility activities in manufacturing company listed in Indonesian Stock Exchange. The corporate life cycle is categorized into five stages, including introduction, growth, maturity, decline, and shake-out. To accommodate the possibility of non-linear corporate life cycle stage, the study employed multiple linear regressions and ANOVA analysis. The results showed that corporate life cycle and board of commissioners have a significant effect on the disclosure of corporate social responsibility; while the board of directors has no effect on the disclosure of corporate social responsibility. The control variables used in this research include profitability, firm size, slack, research and development, market-to-book ratio, and firm age. Abstrak Keberadaan UU No.40/2007 tentang Perseroan Terbatas (atau UU PT) di Indonesia dapat menjadi motivasi eksternal perusahaan untuk memastikan pelaksanaan kegiatan tanggung jawab sosial perusahaan (CSR). Selain itu, faktor internal perusahaan dapat mendorong dan menghambat pelaksanaan kegiatan CSR, seperti siklus hidup perusahaan. Penelitian ini bertujuan untuk mengetahui pengaruh corporate life cycle, dewan komisaris dan dewan direksi terhadap pengungkapan aktivitas corporate social responsibility yang dilakukan oleh sektor manfaktur yang terdaftar pada Bursa Efek Indonesia (BEI). Corporate life cycle dibagi menjadi 5 tahap yaitu introduction, growth, mature, decline, dan shake-out. Penelitian ini menggunakan regresi linier berganda dan ANOVA untuk mengakomodasi sifat corporate life cycle yang tidak linier. Hasil penelitian menunjukkan bahwa corporate life cycle dan dewan komisaris berpengaruh signifikan terhadap pengungkapan aktivitas corporate social responsibility sedangkan dewan direksi tidak berpengaruh terhadap pengungkapan aktivitas corporate social responsibility. Variabel kontrol yang digunakan dalam penelitian ini antara lain adalah profitabilitas, ukuran perusahaan, slack, research and development, market to book ratio, dan umur perusahaan.