This research aims to analyze the determinants of carbon emission disclosure. Determinant factors analyzed in this study are institutional ownership, foreign ownership, foreign directors, EMS ISO 14001 certification and social pressure. The study uses 555 observations from 185 samples of Indonesian’s public companies in natural resource and manufacture industry during the period 2013-2015. The result of this research shows that the average level of carbon emission disclosure is only 6.82% which indicates that the awareness about carbon emission issue is still low. The regression result shows that EMS ISO 14001 certification and social pressure have a significant positive effect on the carbon emission disclosure level, whereas institutional ownership, foreign ownership, foreign directors has an insignificant effect on the carbon emission disclosure level.  This  research  can  be  used  as  reference  for  regulator  to  create  some regulations regarding carbon emission issues to increase awareness of businesses about their emission.