This research is aimed to analyze the effect of company size, managerial ownership, institutional ownership, and board of commissioners towards the disclosure of corporate social responsibility (CSR). The independent variable in this research were company size, managerial ownership, institutional ownership, and board of commissioners. Dependent variable were Corporate Social Responsibility Disclosure (CSRD). Populations in this research are plantation sector company that listed in Indonesia Stock Exchange in 2016-2019. Samples in this research were chosen by purposive sampling method and obtained 56 research samples. The analysis technique used on this research was multiple regression analysis. The result of multiple regression analysis showed that the company size and board of commissioners has not positively affect on CSRD. While managerial ownership, institutional ownership has positively affect toward the CSRD. The value of Adjusted R2 of the regression model was 0,363. It mean that 36,3 percent of the Corporate Social Responsibility Disclosure could be explained by company size, managerial ownership, institutional ownership, and board of commissioners.