The objective of this study was to Investigating the role of audit committee attributes in corporate sustainability reporting. The present study is an applied research and its method is causal-post-event. The statistical population of the study is all companies listed on the Tehran Stock Exchange. The sample was selected using systematic exclusion sampling method and imposing conditions of the research variables to 228 firms during 2014-2019. Statistical technique of panel data regression was used to analyze data and test the hypotheses. According to the results, there was a significant positive relationship between Audit Committee Independence, Audit committee financial expertise and Audit Committee Size on corporate sustainability reporting. This is due to the fact that the Audit Committee pays more attention to social responsibility and issues related to sustainable development. The results also indicate that the audit committee, as one of the elements of the company's internal control structure, has taken steps to protect the interests of various groups using the company's accounting information and employ this committee to improve the reporting process as well as provide transparent information and reports. And it is reliable and effective. According to the research results, it is suggested to managers that in order to attract investors, align with environmental development, increase company value and other factors affecting the efficiency and effectiveness of companies, to the independence and financial expertise of the audit committee to increase corporate responsibility. Pay attention and put it in your plan.