The goal of this research is to investigate how the influence of the board of commissioners and the board of directors on market performance is mediated by the disclosure of Islamic social reporting. The population under investigation is made up of all the businesses that are listed on the Sharia Stock Index. The researchers employed the proportionate random sampling approach to select 778 organizations out of the minimal sample of 472 companies, as determined by the sample calculation findings using G*power. The structural equation model (SEM) is the analytical technique employed in this study. The research's hypothesis test result suggests that the board of directors and commissioners greatly improves Islamic Social Reporting. The market's performance is significantly enhanced by the commissioners and board of directors. Business performance increases significantly with Islamic Social Reporting. The board of directors and board of commissioners significantly improve market performance through Islamic Social Reporting. This research adds value by offering fresh perspectives on how the Board of Directors and Commissioners' roles can affect a company's performance in the market when ISR principles are applied. The research's practical implication is that businesses can utilize it to inform the development of improved corporate governance and social responsibility policies and strategies.