<![CDATA[Corporate transparency regarding the Sustainable Development Goals (SDGs) has emerged as a critical focal point in sustainability literature. Nevertheless, the inconsistent level of reporting among Indonesian firms suggests that the underlying drivers of this practice warrant deeper scrutiny. To address this gap, this investigation evaluates how Environmental, Social, and Governance (ESG) performance both as a composite metric and through its distinct pillars influences SDG-related reporting. Focusing on entities listed on the Indonesia Stock Exchange from 2021 to 2024, the study utilized a purposive sampling approach to yield 232 firm-year observations, which were subsequently analyzed via panel data regression. The empirical outputs demonstrate that higher ESG scores, alongside robust performance in individual environmental, social, and governance areas, significantly boost the extent of SDG disclosures. Consequently, enterprises with superior sustainability records demonstrate a greater propensity for comprehensive non-financial reporting. This research enriches contemporary literature by offering granular empirical insights from an emerging economy, illustrating how multi-dimensional sustainability indicators shape corporate accountability.]]>
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