The issue of climate change has forced corporations to become more responsible in doing their business. Carbon emission is the major source of climate change that countries must deal with. Corporations contribute greatly to a large portion of carbon emissions. Since stakeholders are now very much concern with environmental issues, corporations are aware that their activities related to environmental responsibilites are important informations for stakeholders, including information on carbon emissions. Carbon emission disclosure is still a voluntary disclosure of listed companies in the Indonesian Stock Exchange (BEI). Given that stakeholders, namely investors, is concerned with environment information, it is believed that company’s governance mechanism can enforce the company to disclose more information regarding carbon emission. Based on previous research, governance tools that have a relationship towards disclosure are board of directors size, managerial ownership and audit committee. It is hypothesized that board of directors size, managerial ownership, and audit committee affects carbon emission disclosure. The sample selected for this research are non financial companies listed on BEI from 2016–2018 and are included in PROPER category. PROPER is an environmental performance program conducted by the Indonesian Government. Disclosure index developed by Choi (2013) is used to measure the level of carbon emission disclosure. Multiple linear regression is used to analyse and test the hypothesis. Results of the study show that managerial ownership positively affect carbon emission disclosure. This indicates that managers who are also shareholders of the company feel that carbon emission is an important information to consider in decision making. On the other hand, neither board of directors nor audit committee affect the disclosure of carbon emission disclosure. The level of carbon emission disclosure is relatively low. It is suspected that board of directors have different level of knowledge concerning this information that the level of disclosure is not in line with the number of board of directors. And the last reason for the finding is due to the focus of audit committee is on financial statement information, rather than other disclosure information.