This study aims to determine and analyze the relationship between the extent of sustainability report disclosure and sales growth to financial distress in all LQ45 companies listed on the Indonesia Stock Exchange (IDX) for the period 2022-2024. This study uses a quantitative approach with data collection methods using secondary data obtained through annual financial reports and sustainability reports from www.idx.co.id and the official websites of each company. The sample selection in this study used a purposive sampling technique, with 27 samples from 45 companies within a 3-year period, resulting in 81 observational data. The analysis technique in this study uses descriptive analysis and non-parametric regression. The results of this study indicate that there is no significant relationship between sales growth and financial distress, while the relationship between sustainability reports (X1) and financial distress (Y) The correlation coefficient value is 0.228 with a significance value of 0.041 (<0.05), indicating a positive and significant relationship between sustainability reports and financial distress using the Altman-Zscore model. This means that the higher the level of disclosure in a company's sustainability report, the higher the Altman Z-score, indicating a healthy company and a distance from financial distress. This relationship is weak, but statistically significant at the 95% confidence level.