The low number of corporate participants in following the implementation of CSR disclosure in Indonesia due to several factors. The first factor the company considers the implementation of CSR will increase the cost. Second, the lack of impact felt directly by the company. Third, the government has been less conducive to evaluation and monitoring in encouraging the implementation of CSR. If left unchecked, it will endanger the environment. Consideration of environmental perspective in measuring company performance using perspective balance scorecard can change the mindset of company in CSR disclosure. So this study examines the company's environmental performance using a balanced scorecard perspective. Sample used in this study amounted to 10 companies that meet the criteria purposive sampling. This study uses Path Analysis by using Smartpls application program in data processing. The result of the research shows that (1 learning and growth perspective has no affect on internal business process perspective, (2) internal business process perspective has significant effect on consumer perspective, (3a) consumer perspective has significant effect on financial perspective (revenue), (3b) consumer perspective has no effect on financial perspective (CFOA), (3c) consumer perspective has a significant effect on financial perspective (ROA), (4a) financial perspective (revenue) has a significant effect on environmental perspective, (4b) financial perspective (CFOA) has no effect on environmental perspective (4c) financial perspective (ROA) has a significant effect on environmental perspective.