The purpose of this paper is to obtain empirical evidence about the effect of profitability, the diversity of nationalities of the board of directors, and the environmental committee on the disclosure of carbon emissions in manufacturing companies in Indonesia. To measure the level of disclosure of carbon emissions, a checklist is used which is developed based on the information request sheet provided by the Carbon Disclosure Project (CDP). The population of this study is manufacturing companies listed on the Indonesia Stock Exchange (IDX) in 2012-2016. There are 23 companies that met the criteria. The type of data used in this study is panel data. Data analysis uses the Generalized Least Square (GLS) method using E-views as an analysis tool. The results of the study show that the profitability and diversity of the Foreign Board of Directors do not have a significant effect on the level of Carbon Emission Disclosure. Meanwhile, the environmental committee has a significant effect on Carbon Emission Disclosure