The research examines the impact of each element of corporate social responsibility towards firm value. The research uses 148 samples that are taken from 74 manufacturing companies that are listed in the Indonesia Stock Exchange (IDX) from 2012-2013. Firm value is measured using Tobin’s Q and each element of CSRD is measured using GRI G3.1 index and checklist. The result of the research is human rights element of corporate social responsibility disclosure (CSRD) positively impacts firm value while economic, environmental, labor, society, and product responsibility theme of CSRD does not impact firm value. This suggests that companies who disclose human rights theme of CSRD will have higher firm value thus attracting more investors.