Khalis Hasan Yousif Al-Naser, Sinan Zuhair Mohammad Jameel, Ali Malallah Alsendy, Hosam Alden Riyadh
Up to date, financial performance is a crucial matter in any company over the world. At present, one method that can be utilized to enhance it is sustainability reporting. It is a report covering information of non-financial that comprises environmental, social, and economic performance. It is to develop sustainable corporate, a firm that focuses on profits and the surrounding environment and community. Besides, good corporate governance is needed to make efficient and effective sustainability reports. Therefore, The study aims to investigate and examines the sustainability report’s impact on financial performance by observing each aspect and investigates to what extent good corporate governance can moderate that impact. To achieve this objective the authors used quantitative methodology and secondary data by utilized food and beverage firms listed on the Indonesian Stock Exchanges in 2016-2019 were used 59 companies. Also, the Moderated Regression Analysis was utilized to scrutinize the impact between variables. This research’s findings exposed that environmental and social performance disclosure positively and significantly impacted financial performance. However, the disclosure of economic performance negatively and significantly impacted financial performance. Besides, good corporate governance debilitated the disclosure of economic and environmental performance’s impact on financial performance. Good corporate governance also could not moderate the disclosure of social performance’s impact on financial performance.