We analyze the effect of ownership structure on a corporate social responsibility disclosure (CSR Disclosure), taking into environmental performance as a moderating variable. Data was collected using the documentation method from annual reports for the 2017-2021 period with a population of 124 BEI manufacturing sector companies, the sample consists of 24 companies using a purposive sampling technique. While moderated regression analysis (MRA) is used for analytical techniques. The finding shows institutional ownership and public ownership exert a positive effect on CSR Disclosure, but management ownership exerts a negative effect on CSRD. Environmental performance is successful in its relationship to moderating the effect of institutional and public ownership on CSR disclosure but fails to moderate the influence of managerial ownership on CSR disclosure. The results of the control variables show that firm size and profitability are significant. However, leverage shows an insignificant result.