The purpose of this research is to determine if and how sustainability disclosure affects the bottom lines of publicly listed Nigerian financial institutions. Financial metrics like as return on assets (ROA), return on
equity (ROE), enterprise value added (EVA), and 1Tobin’s Q were intended to be impacted by transparency indexes, which are linked to ESG aspects. Using ex-post facto research approaches, the study examined 49 financial institutions that were registered in the Nigerian Exchange Group from 2013 to 2023. We used a purposive selection technique to get 36 people for our sample. Companies’ websites, the NGX database, and annual reports were combed through for data in compliance with the ESG sustainable disclosure standards. Various inferential and descriptive statistics, including the aggregated (OLS) regression, fixed effect, and random effects models, were used in the investigation. Financial performance measures (ROA, EVA, ROE, and Tobin’s Q) were shown to be significantly affected by sustainability disclosure, according to the study’s conclusions. According to the research, all of Nigeria’s publicly traded banks should be required to report on their sustainability efforts in order to improve their bottom lines and the lives of their stakeholders in relation to ESG issues.