The purpose of this study is to look at the effect of good corporate governance (audit committee, board of commissioners) and financial performance (profitability, activity) on disclosure of sustainability reports. The measurement index used as a reference for the sustainability report in this study is the Global Reporting Initiative (GRI) G4 and GRI Standars. The population in this study is non-financial sector companies listed on the Indonesia Stock Exchange in 2015-2018. The sample companies in this study were selected based on a purposive sampling method with several criteria to obtain 12 sample companies. After the data are collected, data analysis is done using multiple linear regression analysis with the help of the SPSS program. Based on the results of the analysis, it shows that the profitability variable has a negative effect on the disclosure of sustainability report. While the audit committee variable, board of commissioners, and company activities did not affect the disclosure of sustainability report. Abstrak: Tujuan dilakukannya penelitian ini adalah untuk melihat pengaruh good corporate governance (komite audit, dewan komisaris) dan kinerja keuangan (profitabilitas, aktivitas) terhadap pengungkapan sustainability report.Indeks pengukuran yang digunakan sebagai acuan sustainability report pada penelitian ini adalah Global Reporting Initiative (GRI) G4 dan GRI Standars. Populasi dalam penelitian ini adalah perusahaan sektor non keuangan yang terdaftar di Bursa Efek Indonesia pada tahun 2015-2018. Perusahaan yang dijadikan sampel dalam penelitian ini dipilih menggunakan metode purposive sampling dengan beberapa kriteria sehingga diperoleh 12 perusahaan sampel. Analisis data menggunakan regresi linear berganda dengan bantuan program SPSS. Berdasarkan hasil analisis, menunjukkan bahwa variabel profitabilitas berpengaruh negatif terhadap pengungkapan sustainability report. Sedangkan variabel komite audit, dewan komisaris, dan aktivitas perusahaan tidak berpengaruh terhadap pengungkapan sustainability report.
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