Journal of African Development

Corporate Sustainability Disclosures have been dominated traditionally by financial metrics and quantitative indicators, often overlook the broader non-financial dimensions underpinning long-term value creation. With the rising global attention towards factors of Environmental, Social and Governance (ESG), the increasing demand of transparency by stakeholders not just in financial performance but also in how a business organization manage their environmental risk, social impact and governance practices. This work has examined the role of non-financial indicators of Environmental, Social and Governance (ESG) in enhancement of credibility, efficacy and relevance of corporate sustainability disclosure. Non-financial ESG indicators provide stakeholders with insights ethical, environmental and social practices of company disclosing how an organization is managing their risk and opportunities that are not visible in financial statements like changing climate, rights of labors, diversity, and broad independence. The paper also explored how qualitative and non-financial measures like well-being of employees, diversity and inclusion, ethical practices of supply chain, goal of carbon neutrality, community engagement, and governance integrity making contribution to a more holistic understanding of corporate responsibility and resilience. While non-financial indicators of ESG present difficulties in quantification and comparability, they play a vital role to shape the trust of stakeholders, improve assessment of risk, and alignment of corporate strategies with sustainable development goals. A sample of 259 was collected from people of different educational background. The main factors showing the Importance of non-financial aspects of Environmental, Social and Governance (ESG) Metrics in Sustainability Reporting are Corporate Culture and Leadership Commitment, Materiality Assessment, Data Collection and Management Capabilities, and Resources and Capacity