This study aims to examine the effect of capital structure, company growth, and
corporate governance on sustainability reports disclosure. Samples in this study
were LQ 45 companies listed on the Indonesia Stock Exchange in the 2016-2018
period. Sampling used a purposive sampling method and 87 observational data
from from 29 companies. The analytical method used is the logistic regression
analysis method. Based on the hypothesis tested, it showed that, company growth,
audit committee and board of commissioners have not effect the sustainability
report disclosure, while capital structure, governance committee has a positively
on the disclosure of sustainability report .