This study aims to determine the effect of corporate governance mechanism,
financial performance, and environmental performance on islamic social
reporting. This object used Islamic Commercial Banks in Indonesia which are
registered on the official website of each Sharia Commercial Bank for the period
of 2014-2018. The data collection technique used in this study is purposive
sampling, meanwhile, the data analysis technique used descriptive statistics,
classical assumption test, multiple linear regression, and hypothesis testing. The
results showed that the size of Board of Commissioners, Board of Independent
Commissioners, and Audit Committee have a significant negative effect on
islamic social reporting. Environmental performance has a significant positive
effect on islamic social reporting. Profitability and firm size have a significant
positive effect on islamic social reporting.