The purpose of this study was to examine the effect of independent commissioners, public ownership, environmental performance and intellectual capital on corporate social responsibility disclosure. The research sample uses energy sector companies listed on the Indonesia Stock Exchange during 2016-2020. The number of companies sampled in this study were 13 companies for 5 years. Based on the purposive sampling method, the total sample in this study was 62 samples. Hypothesis testing in this study uses regression analysis with the help of SPSS Software Version 25. The results of this study indicate that independent commissioners have a negative effect on corporate social responsibility disclosure, while public ownership has a positive effect on corporate social responsibility disclosure and intellectual capital and environmental performance has no effect on corporate social responsibility. social responsibility disclosure