In this study, the role of audit committee independence in the relationship between environmental and social performance, cost of debt, and financial performance of companies listed on the Tehran Stock Exchange was examined. The statistical population of the present study was companies listed on the Tehran Stock Exchange, and the statistical sample was selected through the systematic exclusion method from the statistical population. The statistical sample consisted of 110 companies in the period from 1392 to 1403 and was estimated based on the multiple regression model and the fixed effects method of the models. The results of the study showed that environmental and social performance has a significant effect on the cost of debt of companies listed on the Tehran Stock Exchange, and this effect is negative and its magnitude is -0.11. Environmental and social performance has a significant effect on the financial performance of companies listed on the Tehran Stock Exchange, and this effect is positive and its magnitude is 0.18. Audit committee independence has a moderating role in the relationship between environmental and social performance and cost of debt of companies listed on the Tehran Stock Exchange, and this effect is additive and its magnitude is -0.07. Audit committee independence has a moderating role in the relationship between environmental and social performance and financial performance of companies listed on the Tehran Stock Exchange, and this effect is additive and the effect size is 0.08.