The purpose of this study is to determine and analyze the effect of the proportion of independent commissioners. audit committees. and managerial ownership on sustainability report disclosures with firm size as a moderating variable. The research population is mining sector companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017 as many as 41 companies. https://www.roneverhart.com/Wilson-EZ-Gear-Catcher-s-Kit-Navy-Small-Medium/