The researcher aimed in this Research Is To Test The Effect Of Artificial Intelligence Tools, Represented By Artificial Neural Networks, On The Accuracy Of Improving The Prediction Accuracy Of The Relationship Between Financial Performance And The Indicator Of Disclosure Of Environmental And Social Responsibility For Egyptian Companies. Through A Sample Of 72 Egyptian listed Companies, The Researcher Reached The Ability Of Multilayer percepton with one hidden layer network for Artificial Neural Networks In Explaining The Relationship Between Financial Performance. The Environmental And Social Responsibility Is Accurately Disclosed, And The T-Test For CPU Training Time Proves That All Classifiers Have Proven To Have Significantly Lower CPU Time (Data Processing Speed) For This Model After Using Artificial Intelligence Tools. Which Indicates The Importance And Efficiency Of The Model Using Artificial Neural Networks In Interpreting The Relationship between Financial Performance And The Indicator Of Disclosure Of Environmental And Social Responsibility For Egyptian Companies..