This research is carried out to investigate the relationship between sustainability practices and performance in a financial sense for Malaysian Oil and Gas sector. Objectives include to study the state of sustainability disclosure among Malaysian oil and gas companies, to understand if companies that practiced sustainability had better performances to their financial bottom-line and to conduct a data analysis to understand the relationship between Environmental, social and governance performance [represented by the acronym ACSI] and financial performance. Sustainability performance is measured using ACSI checklist, which is an adaptation of the GRI 3.0 by Global reporting initiative while financial performance was measured on financial and profitability parameters namely EBITDA, EPS and PE ratio. Secondary data sources are used which were then converted into a rating scale to develop quantitative data. SPSS 21 is used for the analysis. The result shows that the majority of oil and gas companies in Malaysia had poor performance in terms of sustainability disclosure. On all three chosen profitability parameters, the companies that practiced sustainability were found to perform better than their counterparts that did not. Strong and significant relationship exists between sustainability practices and better financial performance.

1. Introduction0F
 2. Literature Review
 3. Methodology
 4. Results
 5. Discussion
 6. Conclusion

• Ezeoha Bright Amacha(Lord Ashcroft International Business School, FTMS Malaysia Center, Anglia Ruskin University, United Kingdom)
• Omkar Dastane(Centre for Postgraduate Studies, School of Accounting and Business Management, FTMS Global College, Malaysia) Corresponding Author.