B urning fossil fuels and industrial activities result in carbon emissions produced by human activities, leading to climate change, which has become a global concern. Companies are expected to be transparent about their carbon emission practices. Only 42.8% of companies in Indonesia disclosed their carbon emissions in the ASEAN SR 2018 report. This transparency is crucial to achieving Indonesia\\\'s net zero emissions target by 2060. This study aims to examine the impact of financial performance profitability on carbon emission disclosure, with the moderating role of environmental performance and institutional ownership in the basic materials and energy sectors listed on the Indonesia Stock Exchange. Secondary data from annual reports and sustainability reports of companies in the basic materials and energy sectors for the period 2021-2023 were analyzed using multiple linear regression. The results showed that financial performance profitability has a positive effect on carbon emission disclosure. Environmental performance also strengthens this effect. However, institutional ownership does not enhance this effect. The limitations of the study include the exclusion of data from several companies due to incomplete reports and not being listed in the PROPER by the Ministry of Environment and Forestry (KLHK). This study provides practical implications for investors and companies, as well as theoretical implications for future research. Recommendations for future research include using different measurements for financial performance, employing other relevant moderating variables, and utilizing different measurements for environmental performance beyond PROPER.