["Corporate Social Responsibility and Environmental Management, Volume 33, Issue 2, Page 1832-1855, March 2026. ", "\nABSTRACT\nThis study examines the impact of board composition (BC) on sustainability reporting (SR) in financial firms listed on the Dhaka Stock Exchange (DSE), with a focus on the moderating role of non‐performing loans (NPLs). Using 421 firm‐year observations from 49 firms (2016–2024) and an ordinary least squares (OLS) regression model, the results show that boards with more independent, female, and foreign directors are associated with higher SR disclosures. Foreign directors positively influence both environmental and social disclosures, while independent and female directors are significantly linked to social disclosures. The effect of gender diversity is stronger when boards include at least three female directors, especially when one is also independent. However, higher levels of NPLs weaken the positive impact of foreign directorship on SR. Grounded in agency, resource dependence, and critical mass theories, the study offers insights for scholars, regulators, and policymakers on the role of board diversity in promoting sustainability in the financial sector.\n"]