The study provides empirical evidence of moderating effect of ownership structure on the relationship between firm attributes and sustainability reporting quality of oil and gas companies in Nigeria. The research adopted ex-post facto design and content analysis, the population of the study was listed oil and gas companies in Nigeria. A sample of 10 companies was purposively selected for a period of five years, resulting in 50 observations. Data were collected from secondary sources, mainly from annual reports as at 31st December 2023. The study applied the Global Reporting Initiative framework establish the sustainability reporting index. The data were analysed using descriptive statistics and robust random regression model performed by STATA 14. The findings revealed that Foreign ownership and concentrated ownership have positive and significant effect on the relationship between firm attributes and sustainability reporting quality. The study also found out that managerial ownership has statistically negative moderating effect on the relationship between firm attributes and sustainability reporting quality. The study recommends that ownership structure and firm attributes with positive outcomes used in this study should be profoundly invested upon and the regulating agencies of government in view of the role they played in ensuring that companies act responsibly towards social, economic and environment by making sustainability reporting mandatory. The older firms were slow in adopting the sustainability reporting concept and therefore there is a need make reporting on sustainability mandatory for all listed oil and gas companies in Nigeria.