Disclosure of social responsibility is a matter of responsibility of a company, so it is worth knowing the things that affect the disclosure of corporate social responsibility. This study aims to test the theory related to corporate social responsibility disclosure with empirical facts about disclosure of non-financial corporate social responsibility in Indonesia Stock Exchange. The variables used in this research are financial pressure, firm size, financial performance, violation of financial regulation and environmental impact to corporate social responsibility disclosure. This research uses quantitative method with secondary data. Secondary data in can from the Financial Services Authority and Indonesia Stock Exchange. The test is done by path analysis and processed using SPSS. The results of the study show that financial pressures have an effect on the violation of financial regulation, firm size affect the environmental impact, firm size and environmental impact to disclosure of corporate social responsibility and environmental impacts mediate the influence of firm size on social responsibility disclosure.