Sustainability Reporting become an important issues currently. As economic development increase significantly in Indonesia and many companies in the staging of growth, companys concern on giving value added to the environment and community development becoming a plus point for companies. Profit is not only the ultimate goal currently. A more ethical business and giving added value to community as well as concern about next generation need. Sustainability reporting is one way to control and monitor how companies are doing their CSR activities. This research will reveal how the relationship between government regulations about the sustainability reporting and the impact on the disclosure made to the company. Whether industry is obliged do sustainability reporting will be easy do disclosure activities of their CSR than those who do not

Sustainability Reporting, Profit, Corporate Social Responsibility, Community Development, Disclosure

• Evi Steelyana W., S.E., Ak., M.M., CA, CertIPSAS, CertDA

• Rosinta Ria Panggabean, S.E., S.S., M.Ak, CertDA

• Lidiyawati, S.E., M.Sc., CertDA

• Nuraini Sari, S.E., M.Acc.