This study examines whether Sustainability Reporting (SR) contributes to the financial performance indicators of Saudi listed firms. The study's data are imperiled to regression analysis using the econometric model in computing the Tobin's Q value as proposed under the section on study variables. It also examines the value significance of SR on financial performance among the listed firms in Tadawul by determining whether Tobin's Q is statistically significant by specific firm's attributes, including firm size, leverage, and EPS. The outcomes indicate that Tobin's Q is statistically significantly influenced by leverage, EPS and firm size. Additionally, the study validates that no correlation occurs between the SR practices of the listed firms in Tadawul and the corporate financial performance.

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This paper commences by examining historical perspectives and the emergence of the concept in organizations. It is important to analyze the historical background of sustainability in order to document the theoretical approaches that have shaped it and continue to inform development in sustainability practices among organizations. Furthermore, the thin line between CS or sustainability and CSR has been noted, with the latter seemingly contributing a small part of the holistic concept of sustainable development. It also provides a theoretical construction and conceptualization of sustainability, as well as detailed perspectives on its importance and major drivers, both in the past and in the modern context. Finally, the paper documents the relevant models that explain the concept.

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