 This study aims to: Evaluating the extent of Egyptian listed firms commitment with the requirements of accounting disclosure and sustainability performance reporting, and Investigating the factors or determinants that affect on extent and form of accounting disclosure and sustainability performance reporting.  Methodology: This study depended on content analyses of financial and non-financial data published in the annual reports of companies for year 2016, including the financial statements and the report of the Board of Directors of a sample comprised of 80 firms listed on the Egyptian Stock Exchange which belong to 14 sectors, to investigate the availability or absence of specific information related to the requirements of accounting disclosure and sustainability performance reporting.  This study retched the following results: 1)- Low compliance level of Egyptian listed firms with the requirements of accounting disclosure and sustainability performance reporting in its three aspects (environmental performance, social performance, governance and economic performance). 2)- There are significant differences between the level of actual compliance of Egyptian listed firms with the requirements of accounting disclosure and sustainability performance reporting, and the requirements of accounting disclosure and sustainability performance reporting to be complied with. 3)- There are significant differences between Egyptian listed firms with regard to compliance with requirement of accounting disclosure and sustainability performance reporting. 4)- There is a significant correlation between (firm size, auditor size), and compliance with requirements of accounting disclosure and sustainability performance reporting. 5)- There is no significant correlation between (Debt ratio, firm performance, and industry type), and compliance with requirements of accounting disclosure and sustainability performance reporting. The researcher recommends that the competent authorities take the necessary measures to make firms more committed to the requirements of the laws and regulations related to the performance of sustainability and requirements of disclosure and report thereon.