DOI: http://dx.doi.org/10.25105/imar.v18i1.3575 Indonesian Management and Accounting Research http://www.trijurnal.lemlit.trisakti.ac.id/index.php/imar Building Reputation through Environmental Disclosure R. Rosiyana Dewi Faculty of Economics and Business Trisakti University Email: rosiyana_dewi@gmail.com ABSTRACT Stakeholder concern for environmental sustainability makes corporate environmental responsibility one of the company's requirements to improve reputation. A well-managed environmental program will benefit the surrounding community and also enhance the company's reputation. The purpose of this study is to explain the effect of environmental disclosure on corporate reputation and to explain whether the independent commissioner can moderate that influence. The population of this study is a manufacturing company listed on the Indonesia Stock Exchange (IDX) and received an assessment on Corporate Image Index (CII), so the number of observations of this research is 80 samples. Method of data analysis using multiple regression test. This study uses the CII by Frontier Consulting Group as a measurement of the company's reputation as its novelty. The paper finds that environmental disclosure affects the company's reputation in Indonesia, especially in manufacturing companies, in addition to this research proves that independent commissaries can moderate the influence of environmental disclosure against reputation. The research implications for managers are about the company's reputation that can be improved through their responsibility to the environment described in the environmental disclosure. Keywords: Environmental Disclosure, Reputation, Corporate Image Index, Independent Commissaries JEL Classification: M40, M41 Received: 20 Feb 2019 Revised: 01 Mar 2019 Accepted: 27 Aug 2019 Indonesian Management and Accounting Research ISSN: (e) 2441-9724 (p) 1411-8858 Volume 18 Number 01 January 2019