The purpose of this research is to investigate the impact of sustainability reporting on profit manipulation with regard to the moderating role of institutional shareholders in companies listed on the Tehran Stock Exchange. Considering the importance of the topic of sustainability in this century, this research tries to investigate the impact of sustainability reporting on the manipulation of profits, considering the moderating role of institutional shareholders. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, of which 133 companies have been examined for this research. The results show that sustainability reporting has a negative and significant effect on profit manipulation. Institutional shareholders strengthen the relationship between sustainability reporting and earnings manipulation. These results are beneficial for several users of financial reporting such as investors, other stakeholders, auditors, financial analysts and researchers interested in understanding the level of quality of financial reporting in Tehran Stock Exchange. In addition, it provides a clear picture to the regulatory bodies in the Tehran Stock Exchange about the level of current corporate social responsibility reporting, financial reporting quality and transparency in the Tehran Stock Exchange, which is expected to help them to implement the regulations and laws related to this. Improve subjects which in turn help to achieve financial management perspective.