This research is aimed at identifying the influence of financial performance and company size toward Corporate Responsibility disclosure with moderating variable of environmental performance. The objects of the research are manufacturing companies listed in Indonesia Stock Exchange period 2013-2015. The sampling technique was done through purposive sampling technique with the total of 60 samples after outlier was being conducted. Regression analysis done in the research was classic assumption test to detect data to be analyzed and to avoid rules violation, whereas multiple linear regression was done to analyze data. The research result indicated that financial performance doesn’t give any influence toward CSR Disclosure, company size gives positive influence toward CSR Disclosure and environmental performance is incapable of moderating the influence of financial performance toward CSR Disclosure.