This study aims to examine the effect of profitability, liquidity, leverage, the size of the board of commissioners, the size of the audit committee and independent commissioners on the publication of sustainability reports in banking companies listed on the IDX from 2016 to 2019. This study uses a purposive sampling method to take 11 samples. bank based on criteria. This study uses secondary data from company annual reports. Fund analysis using SPSS 23. The results of this study indicate that profitability, liquidity, leverage, board of commissioners, size of the audit committee, and independent commissioners have no and insignificant effect on the publication of the sustainability report. Meanwhile, company size has a negative and significant effect on the publication of the sustainability report.