This study examined the value relevance of sustainability reporting in listed manufacturing firms in Nigeria. This study was motivated by the growing need for disclosures and accountability in the areas of social, environmental, and corporate governance from various stakeholders. The logitudinal research approach was employed because to its ability to explore connections between variables without necessitating researcher control or manipulation. Data were collected from secondary sources by utilizing the published annual reports of 35 listed manufacturing firms in Nigeria. The data collected covered a period of 2011-2021 were analyzed using descriptive statistics and pooled panel regression analysis. The result revealed that the disclosure of information pertaining to corporate governance, environmental impact, and social responsibility significantly influences the valuation of a company. The study recommends that sustainability report should be mandatory and regulated in listed manufacturing firms in Nigeria like the financial report in other to make the report credible, reliable and dependable since it carries the same or similar decision usefulness.