ABSTRACT The research aimed at examining the influence of corporate governance mechanism, company size and finance performance towards environmental disclosures in in manufacturing listed in Indonesia Stock Exchange and Bursa Malaysia period 2016. The variables examined in this research consisted of the managerial ownership, the size of the board of commissioners, the number of meeting of the board of commissioners, the company size, profitability, and liquidity. The research used purposive sampling method, obtained from 59 Indonesia manufacture companies and 63 Malaysia manufactures companies. The examination used multiple regression analysis, classic assumption test, and independent sample t test. The result of the research:1) The managerial ownership had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia 2) The size of the board of commissioners had positive influence towards environmental disclosures in Indonesia, but it did not have influence in Malaysia 3) The number of meeting of the board of commissioners did not have influence towards environmental disclosures in Indonesia and in Malaysia 4) The size of the company did not have influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia 5) The profitability had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia 6) The liquidity had negative influence towards environmental disclosures in Indonesia, but it had positive influence in Malaysia 7) There was difference in the level of environmental disclosures in Indonesia and in Malaysia.