The researh was intended to examine the influences of government ownership, institutional ownership, public ownership, board gender, board educational, and Corporate Governance Perception Index (CGPI) toward environmental disclosure and environmental performance as variable moderating. CGPI was represented by score of CGPI from IICG. Environmental performace was represented by PROPER from Kementerian Lingkungan Hidup, while environmental disclosure was measured by Global Reporting Initiative’s (GRI) G4. The samples of this reasearch were the companies which registered in CGPI and PROPER of year 2010-2016. The result of this research showed that government ownership, institutional ownership, public ownership, and Corporate Governance Perception Index (CGPI) did not influence the environmental disclosure. In the other hand, board gender and board educational had negative influence toward environmental disclosure. Meanwhile, environmental performance can not moderate in relation between CGPI and environmental disclosure.