Paying attention to social contributions has recently attracted a lot of attention in empirical research and theoretical literature. In the last decade, the attention of companies has shifted from maximizing the wealth of shareholders to paying attention to the interests of all stakeholders. Social partnerships can lead to gaining the trust of society as well as reducing the company's risk and improving the company's reputation. Therefore, the aim of this research is to investigate the effect of corporate governance and financial distress on the relationship between the company's sustainability performance and profit sharing policies. Is. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2021. The findings of this research show that there is a positive and significant relationship between sustainability performance and profit sharing policies. The bord size lead to the weakening of the mentioned relationship. The independence of the board of directors and the dual duties of the CEO also have no significant effect on the mentioned relationship.