The research paper reports the impact of New Zealand companies’ environmental, social, and governance disclosures on their financial performance and market value. Further, the research examined how financial slack (FS) moderates the relationship between environmental, social, and governance scores (ESGS) and company financial performance. The sample consisted of quarterly data from New Zealand-listed companies from 2010 to 2021. Univariate and multivariate methods were used to test th…