Purpose: This study aims to investigate how disclosures on social, environmental, and governance practices affect the financial performance of non-financial companies listed on the London Stock Exchange's FTSE 100 from 2015 to 2024. Design/Methodology/Approach: To clarify the relationships between the variables, we used regression analysis on moderated data and regression on subgroups. Findings: The results reveal an unexpected finding: while the indicator of social responsibility has no discernible effect on the financial performance of businesses, the indicators of environmental responsibility and disclosure of governance practices cause a decline in business financial performance. It is possible to view the expenses associated with ESG practices as a waste of company resources, a misallocation, or, conversely, as an overinvestment. Practical Implications: Businesses that engage in internationalisation may see a decline in performance as a result of environmental responsibility disclosure and governance practices. In order to ensure the sustainability of environmental, social, and governance activities over the long term, managers must consistently provide higher and better financial performance. Originality/Value:

Adel Necib Et Al (2025). Internationalization's Function in Reducing the Effect of ESG Disclosure on Financial Results: Case of Companies in the United Kingdom, International Journal of Economics and Business Administration Volume XIII Issue 3, 76-97