ABSTRACT: This study aims to analyze and apply the influence of corporate governance and sustainability on financial performance and analyze and apply the influence of corporate governance on financial performance mediated by sustainability reports. The population in this study were all companies listed on the Indonesia Stock Exchange with a sample using purposive sampling, so that a sample of 43 companies was obtained. The analysis technique uses a path analysis model with the Eviews application. The results showed that corporate governance proxied by managerial ownership, board of commissioners, institutional ownership has a positive and significant effect on sustainability reporting. While corporate governance proxied by the background of the board of commissioners and the number of meetings of the board of commissioners has no effect on sustainability reporting. Sustainability reporting has no effect on financial performance. Sustainability report is not able to mediate the influence of corporate governance (managerial ownership, independent board of commissioners, institutional ownership, background of the board of commissioners and board of commissioners) on financial performance.

KEYWORDS – Corporate Governance, Sustainability Reporting, Financial Performance