This research intended to enrich knowledge and understanding towards (1) sustainability report disclosure impact towards market performances; (2) moderation profitability impact in sustainability report impact towards market performances; (3) independent commissioner moderation impact towards sustainability report disclosure to market performances. Sustainability report measured by content analysis referred to GRI Guideline 4.0 with counted 149 items. Profitability determined with the Return on Asset (ROA) ratio. Independent commissioner measured with the independent proportion of commissary. Furthermore, market performances measured by Tobins ‘Q ratio. The sample in this research is the whole company sector which enrolled in Indonesia Stock Exchange in 2012-2016 that designed in purposive sampling methods. The instruments used to analyze in this research is Eviews9 by conducting multiple regression analysis methods, simple regression analysis, and moderated regression analysis (MRA). The research indicates that sustainability report disclosure carries out positive impact towards market performances. Profitability and independent commissioner cannot contribute to moderation effect in sustainability report disclosure impact towards market performances. Sensitivity test towards each sustainability aspect reveals that responsibility disclosure of product significantly contributes to market performances.