This study aims to investigate some of the characteristics of commissioners’ board and audit committees that influence how Corporate Social Responsibility (CSR) is disclosed in an annual report of a company. The annual report of the Indonesia Stock Exchange is the medium where the research data sources are obtained. Quantitative method with Hausman Test and Likelihood Ratio testing is used to process the data. Purposive sampling was used to select 40 companies traded on the Indonesia Stock Exchange (IDX) between 2020 and 2022 as samples in this study. The panel regression model was used for analysis with the assistance of Eviews 8.0 software to validate the data. The data support the research hypothesis by demonstrating that the audit committee has a positive and statistically significant influence on the disclosure of Corporate Social Responsibility (CSR), while the board of commissioners has no influence on it.