This study explores how environmental, social, and governance-oriented accounting practices are associated with ESG disclosure quality and corporate financial performance in listed companies in Bangladesh. The research considers Environmental Accounting Practices (EAP), Social Accounting Practices (SAP), and Governance Accounting Practices (GAP) as explanatory constructs, while ESG Disclosure Quality (EDQ) is examined as a potential mechanism linking these practices with Corporate Financial Performance (CFP). The study is grounded in Stakeholder Theory and Legitimacy Theory and adopts a quantitative, cross-sectional research design. Primary data were obtained from 300 respondents representing listed companies through a structured questionnaire based on a five-point Likert scale. Data analysis was conducted using IBM SPSS and SmartPLS 4.0, with Partial Least Squares Structural Equation Modeling (PLS-SEM) applied to evaluate the measurement and structural models. The results indicate that EAP, SAP, and GAP are significantly and positively associated with EDQ. EDQ also demonstrates a significant positive relationship with CFP. In addition, EAP and GAP show significant direct relationships with CFP, whereas the direct relationship between SAP and CFP is statistically insignificant. The mediation results indicate that EDQ significantly transmits the effects of all three accounting-practice dimensions to CFP. The structural model accounts for 36.1% of the variance in EDQ and 38.2% in CFP. Overall, nine of the ten proposed hypotheses receive empirical support.
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