<![CDATA[This study aims to examine the influence of sustainability report disclosure across economic, environmental, and social aspects on financial performance, proxied by Return on Assets (ROA), with corporate reputation, proxied by Market to Book Value (MtB), as a moderating variable. A total of 56 observations were collected from 17 consumer cyclical companies listed on the Indonesia Stock Exchange from 2021 to 2024. The results of multiple linear regression and moderated regression analysis using Statistical Product and Service Solutions (SPSS) version 25 reveal that sustainability disclosure in all three aspects does not significantly affect financial performance. Furthermore, corporate reputation strengthens the influence of economic and environmental disclosures on financial performance but weakens the effect of social disclosures.]]>
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