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The objective of this research is to study how the disclosure of corporate sustainability information affecting business performance among financial institution business groups in Indonesia, Thailand, Philippines, and Singapore from 2016 to 2018. The data is gathered from the organizational database system, based on the reporting framework of the International Reporting Initiative: the Standard Sustainability Report G4 (GRI-G4), which is based on a checklist that reviews the completeness of disclosed information, and sustainability reporting guidelines in 3 areas: economic 9 indicators, 30 environmental indicators, and 8 social indicators, total of 47 indicators. goals of this study are to 1) study the level of disclosure of GRI-G4 standard of companies in the group of financial institutions, and how it affect the operational efficiency of the organizations 2) study the level of disclosure of GRI-G4 affecting the business performance of companies in the group of financial institution in terms of return on assets (ROA) and return on investment (ROI). The data were analyzed using one-way analysis of variance and multiple regression analysis by means of statistical significance at 0.05. The results show that 1 different levels of disclosure of 47 indicators from 3 different areas; economic, social and environment, have a different effect on the efficiency of the organizations 2) different levels of disclosure affect the operational efficiency of return on assets (ROA) and return on investment (ROI) with statistical significance. For further research recommendations, other business sectors and additional factors such as financial risk should be studied.
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