This study aims to examine the relationship between corporate internet reporting (CIR) and firm performance in Egypt. In specific, the study investigates whether CIR has any effect as a moderating variable in the relationship between environmental, social and corporate governance (ESG) practices (independent variable) and financial performance as measures by Return on Assets (ROA) (dependent variable). A sample of 96 companies listed on EGX100 index is used. To test the research hypotheses, an ordinary least square regression model is used.
 
The results indicate there is a substantial negative association between CCIR (content score) and ROA. However, TCIR (total score) and ROA have a weak positive relationship, but PCIR (presentation score) and ROA have a weak negative relationship. H1 is rejected. Findings also show a significant negative association between ESG and ROA. H2 is rejected. When testing the impact of the interaction between CIR and ESG on ROA, it is found that CIR is a moderating variable, in relation to CCIR and PCIR. Therefore, H3b and H3c are accepted. Results reveal support for agency theory, signalling theory, resource-based view theory and stakeholders theory.
 
The originality of the paper lies in the following. It adds to the empirical literature on the impact of CIR on the performance of enterprises. Moreover, CIR impact is examined in combination with ESG practices to study CIR role as a moderating variable. ESG is used, in this paper, as a comprehensive measure covering environmental, social and corporate governance practices. In addition, this relationship is examined in a new context that is not well presented in the literature, notably Egypt. Furthermore, firm performance, contrary to most of the prior literature, is measured in terms of profitability, in specific, ROA.