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Sustainability report be reporting that needs to be disclosed other than financial reporting. Sustainability report lately has begun to needs of the company became a major focus for companies throughout the world, where information has presented the company not only information of a financial nature, but both non-financial information is necessary to be disclosed by the company, especially companies listed on Stock Exchange. Regulation of the Financial Services Authority (POJK) no. 51 /pojk.03/2017 on the application of sustainable finance for financial services institutions, listed companies, and public companies. Sustainability report is announced to the public a report that includes the performance of economic, financial, social, environmental, and financial services institutions, issuers, and public companies in running a sustainable business. This study examines the factors that influence the sustainability of the companys disclosure has registered at ISRA. Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (CR, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Regression analysis explains that the variable CR, Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Companies are increasingly large and have a large debt must disclose the information in a sustainability report. This study examines the factors that influence the sustainability of the companys disclosure has registered at ISRA. Data were taken from 2012 to 2017 and became a sample of 9 companies featured in the ISRA. Regression analysis was used to examine the effect of factors (CR, Size, Type Industry, Social Responsibility Committee and meetings of the audit committee) on the disclosure of sustainability reporting. Regression analysis explains that the variable CR, Size and Audit Committee Meetings significant effect, while the governance committee and the type of industry effect are not significant. Companies are increasingly large and have a large debt must disclose the information in a sustainability report