Climate change is one of the global phenomena and has become the biggest environmental problem in recent years caused by corporate carbon emissions. This study aims to get empirical evidence of factors affecting carbon emission disclosure after the issuance of president regulation number 61 year 2011. This study investigates four factors (regulators, institutional ownership, size and profitability) that affect company carbon emissions disclosure. This study uses secondary data of manufacturing and mining companies listed on the Indonesia Stock Exchange for the period of 2012 to 2016. Hypothesis test using multiple linear regression. The sample used in this study is 30 companies. The results show that the factors affecting carbon emissions disclosure are regulators and institutional ownership, while size and profitability have no effect on carbon emissions disclosure.