Abstract: Embracing sustainable business practices has become imperative for companies in light of growing environmental and social challenges. Companies are increasingly paying attention to Environmental, Social, and Governance (ESG) disclosures to create long-term value. In this context, the financial performance of companies also plays a crucial role in determining the extent of engagement in ESG activities. Thus, the purpose of this paper is to examine the impact of Corporate Financial Performance (CFP) on ESG Performance (ESGP) using a panel dataset of 304 firm-year observations of Indian firms listed on the Nifty100 ESG Index over the period 5 years (2018 to 2022). The relationship is empirically investigated by employing correlation and fixed-effect regression analysis between ESG disclosure scores (ESGD) obtained from the Bloomberg database and accounting and market-based measures of financial performance (FP) [Return on Assets (ROA) and Tobin's Q, respectively]. The findings indicate a positive CFP-ESGP relationship in respect of market measure (Tobin's Q) while negative CFP-ESGP relationship in respect of accounting measure (ROA). Keywords: ESG Performance, Corporate Financial Performance, Nifty100 ESG Index, India JEL Classification Number: M14 and L25