The purpose of this study is to investigate how factors such as the size, independence, and financial expertise of the audit committee, as well as the number of audit committee meetings, affect the sustainability report, which is evaluated using the ESG Score. The sample for this study consisted of non-financial sector companies that were listed on the Indonesia Stock Exchange between the years 2015 and 2018.In this study, the purposive sampling method was used as the method of sampling.184 samples were taken from a sample of 46 businesses over three years of observations. The study's multiple regression analysis revealed that the size of the audit committee and the number of audit committee meetings have a significant impact on sustainability report disclosure. The disclosure of sustainability reports is not significantly affected by the audit committee's independence or financial expertise.