<![CDATA[Abstract Purpose: This study examines the effects of Audit Committee Financial Expertise, Institutional Ownership, and Political Connections on Sustainability Reporting and Financial Performance. It addresses the limited understanding of whether governance mechanisms operate consistently across sustainability disclosure and financial outcomes in listed companies. Methodology/approach: This study uses a quantitative approach with 90 firm-year observations from 18 companies listed on the Indonesia Stock Exchange during 2019–2023. The sample was selected through purposive sampling. Sustainability Reporting is measured using the Bloomberg ESG Disclosure Score, while Financial Performance is proxied by return on assets (ROA). The proposed relationships are tested using multiple linear regression analysis with SPSS. Findings: Audit Committee Financial Expertise positively affects Sustainability Reporting, while Institutional Ownership has no significant effect and Political Connections negatively affect it. For Financial Performance, only Institutional Ownership has a positive and significant effect. Practical implications: Companies should align governance mechanisms with specific organizational objectives. Strengthening audit committee financial expertise may support sustainability disclosure, while institutional ownership may contribute to financial monitoring and performance. Political connections should be managed transparently.improve sustainability disclosure or financial performance. Originality/value: This study contributes to the corporate governance literature by simultaneously examining the effects of three governance mechanisms on sustainability disclosure and financial performance in Indonesian listed companies, showing that their effects differ across performance dimensions]]>
