This study aims to find empirical evidence of the effect of profitability, company size, board of directors and board of commissioners on sustainability report disclosure. The sample used in this study is a Basic Industrial and Chemical Manufacturing Companies listed on BEI during 2018-2020. The sampling technique used was purposive sampling and obtained a sample of 39 samples that met the criteria. The data analysis technique is multiple regression analysis. The sustainability report disclosure in this study was measured using the SRDi (Sustainability Report Disclosure Index). Based on the research results, it can be concluded that profitability, company size , and board of directors do not affect sustainability report disclosure. In contrast, board of commissioners have a positive affect on sustainability report disclosure.