Disclosure of carbon emissions is one part of corporate social responsibility which is closely related to good corporate governance. Social and environmental responsibility is oriented to stakeholders, which is in line with the main principles of good corporate governance, namely the principle of responsibility. In this study, the determinants of carbon emission disclosure are institutional choice, government ownership, leverage and profitability. This research aims to examine and investigate the determinant factors affecting the carbon emission disclosure such as the institutional ownership, government ownership as well as the financial performance, which comprises of leverage and profitability. The measuring method used in this research was developed and adopted from the Carbon Disclosure Project, while the population is the manufacturing companies listed on the Indonesia Stock Exchange during three years. Furthermore, the purposive random sampling method was used to select samples, while the multiple regression analysis was used to test for the hypothesis. The result shows that the leverage has a significant and negative impact on carbon emission disclosure, while other factors such as institutional, government ownership, and profitability experienced none. The study is limited by the number of sample and observation period.