Environmental policies are increasingly being considered by industrial enterprises operating in Cameroon. This concern is materialized via the publication of environmental information (environmental disclosure) usually in stand alone reports (CSR reports) or other reporting media. The goal of this study is to find out the explanatory factors for the dissemination of environmental information in a country which is yet to have a consistent accounting regulatory framework regarding environmental reporting. In order to achieve this objective, a quantitative research strategy was conducted with the aim of finding out the internal and external factors explaining the practice of environmental disclosure by industrial enterprises. The data for this quantitative study which was analysed with the help of the logistic regression was obtained through questionnaires administered to 50 respondents (top management) from a sample size of 50 industrial enterprises. The logistic regression suggests that profitability, industry type, pressure from primary stakeholders (government) and pressure from secondary stakeholders (the media) appeared to be the main determinants susceptible of explaining the practice of environmental disclosure by industrial enterprises in Cameroon, not forgetting dispersed ownership, leverage and firm’s size which also revealed to be explanatory factors of environmental disclosure even though it degree of predictability is moderate as suggested by the logistic analysis.