This study examines the effect of new mandatory disclosure policy, PP no 47, issued by the Indonesian Govemment in early 2012 on Indonesian emissions disclosure practices. It used 287 companies in mining and mining service, chemical and allied product, transportation, manufacture, pulp and paper, agriculture, and telecommunication sectors listed in Indonesia Stock Exchange (lDX) during 201 1 and 2012 as population. The sample consists of 32 companies which disclosed their greenhouse gas emissions. Seven of the companies were state owned and 25 were private. The effect was assessed based on standards developed by the Global Reporting Initiative (GRI) and the Carbon Disclosure Project (CDP) which is represented in terms ofratio ofdisclosed index, number of words used for environmental disclosure and the percentage of the words to the total words in company's disclosure. In addition, detailed assessment were taken on the number ofwords used for carbon emission disclosure and the percentage of the words to disclose carbon emission to the total words in company's discloswe