This study aims to examine the effect of performance disclosure and sustainability reports, including economic performance and social performance on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2021 period, which during this time span was the early period of the Covid-19 pandemic. The independent variable in this study is the sustainability reporting (X), while the dependent variable in this study is financial performance (Y1) and market performance (Y2), the control variable is represented by financial leverage, total assets, and audit quality which is one of the fundamental information for market participants. The sample used in this study is a company selected based on the purposive sampling method. The analytical method used in this study is multiple linear regression test, by testing the hypothesis T test.
