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This study purpose to provide empirical evidence about the effect of sustainability report disclosures on financial and market performance. The object of research is a company that publishes sustainability reports that join the Indonesia Stock Exchange in the period 20142016. The sampling technique uses purposive sampling method. The dependent variable used in this study is financial performance as measured by return on assets, return on equity and current ratio, and market performance as measured by Tobin's Q, while the independent variable is SRDI. The hypothesis was tested using manova. The results of this study, the first hypothesis which states that sustainability report disclosure does not have a positive effect on financial performance, and the second hypothesis states that sustainability report disclosure does not affect market performance. This is because the company that publishes sustainability report in Indonesia is still relatively small, due to the inconsistency of the company in issuing sustainability reports every year, therefore, it is necessary for the government to urge and mobilize so that more companies consistently publish sustainability

THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE ON FINANCIAL AND MARKET PERFORMANCE OF INDONESIAN COMPANIES