<p>This study examines the complex interplay between Environmental, Social, and Governance (ESG) performance, corporate reputation (CR), and firm performance (FP) in the context of Indian companies. It further investigates the moderating role of corporate reputation in the ESG-FP relationship and explores how this moderation varies with firm size. The research utilizes a quantitative approach, analyzing data from a diverse sample of Indian firms. Panel regression analysis is employed to test the hypothesized relationships between ESG performance, corporate reputation, and firm performance. The findings confirm that ESG performance positively influences corporate reputation, which in turn enhances firm performance. Corporate reputation is found to significantly moderate the relationship between ESG performance and firm performance, with the moderating effect being most pronounced in mid-sized firms compared to smaller and larger firms. These results underscore the strategic importance of ESG activities in building corporate reputation and driving financial success. This study contributes by integrating corporate reputation as a moderator into the ESG-FP relationship and exploring the differential effects across firm sizes. It provides a nuanced understanding of how ESG performance can be leveraged to enhance corporate reputation and firm performance, particularly in the Indian context. For practitioners, the findings emphasize the value of ESG initiatives in enhancing corporate reputation, particularly for mid-sized firms. Companies are encouraged to strategically invest in ESG activities as a means of building reputation and achieving competitive advantage, which ultimately leads to better financial performance.</p>