This research aims to delve deeper into the impact of sustainability reporting practices on financial performance, particularly on cash flow deficit, within the agricultural industry companies listed on the Indonesia Stock Exchange from 2018 to 2022. The study significantly contributes to understanding the extent to which sustainability practices influence financial aspects, with a specific focus on how the debt to working capital ratio can moderate this relationship. The research population consists of 24 agricultural industry companies listed on the Indonesia Stock Exchange, with purposive sampling of 120 sustainability reports from 2018 to 2022. Through descriptive statistical analysis and the hypothesis test using Hayes' Process, the results indicate that the debt to working capital ratio moderates the relationship between sustainability reporting and cash flow deficit. The implications suggest that companies need to consider the debt to working capital ratio when planning green economy strategies, particularly concerning sustainability reporting and cash flow management.

Keywords:Sustainability Reporting, Financial Performance, Cash Flow Deficit, Debt to Working Capital Ratio, Agriculture.