Objective: This research aims to study the relationship between disclosure of sustainability performance and company value by examining and testing the moderating role of governance mechanisms (board size, board independence, audit quality, and ownership concentration) on the relationship between disclosure of sustainability performance and corporate value in the Egyptian business environment. Design and Methodology: The study relied on the content analysis approach in examining the financial reports and board of directors reports for a sample of 60 joint-stock companies listed on the Egyptian stock market and listed on the S&P/EGX EGS index during the period from (2016 to 2022). Results and recommendations: The results indicate that there is a positive and significant relationship between disclosure of sustainability performance and company value. The results of the statistical analysis also indicated that the moderating effect of board independence and audit quality on the relationship between disclosure of sustainability performance and company value is positive and statistically significant. While the moderating effect of the concentration of shareholder ownership on this relationship was negative and statistically significant, while there was no moderating effect of the size of the board of directors on the relationship between disclosure of sustainability performance and company value.