AEC (ASEAN Economic Community) is a community of nations in Southeast Asia in ASEAN for the realization of more advanced economies. This research is interesting because of the emergence of the theory of the previous updates from the various theories about the reporting of company financial reporting, management reporting becomes, green reporting and sustainability reporting. Currently sustainability reporting becomes an interesting phenomenon to study. This study aimed to analyze the effect of corporate governance on Sustainability Reporting Disclosure, to analyze the effect of Sustainability Reporting Disclosure on corporate performance, to analyze the effect of corporate governance on corporate performance, to analyze the effect of corporate governance on corporate performance with Sustainability Reporting as an intervening variable. The population in this study were all companies listed on the Stock Exchange 2010-2012. Sampling technique using purposive sampling technique. While the sample is a company manufacturing sectors reported sustainability reporting in 2010- 2012. Technique analysis using regression analysis with the classical assumption. Based on the result the conclusion are: There is a positive effect of corporate governance as measured by managerial ownership of the Sustainability Reporting, There is a positive effect of corporate governance as measured by institutional ownership of Sustainability Reporting, There is a positive effect of corporate governance as measured by the independent board of the Sustainability Reporting, There is a positive effect of corporate governance as measured by the audit committee of the Sustainability Reporting, There is a positive effect of Sustainability Reporting on financial performance (ROA), There is a positive influence on the performance of markets Sustainability Reporting firm (MBV), There is a positive effect of corporate governance on financial performance (ROA), There is a positive effect of corporate governance on the performance of the enterprise market (MBV), There is a positive effect of corporate governance on the performance of the enterprise market with the Sustainability Reporting as an intervening variable.

Keyword:sustainability reporting, corporate performance, corporate governance.

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