Corporate social responsibility (CSR) is a corporate responsibility to environment and stakeholders. Related to this activity, there is a disclosure of CSR activity. For Indonesian corporation, it is regulated by Capital Market Supervisory Agency. There are several things that might have influence to CSR disclosure, such as corporate governance and profitability. We used board independence and institutional ownership to study the relationship of corporate governance to CSR disclosure. For profitability we used return on equity. In measuring CSR disclosure, we develop CSR disclosure index that is based on Global Reporting Initiatives indicators. There are several mixed results for these study. Our research showed board independence and institutional ownership do not have influence to corporate CSR disclosure, while profitability is influential and significant in 1%.