The present study aims to examine the role of financial reporting quality in the relationship between corporate social responsibility (CSR) and financial performance. This study employed a descriptive-correlational research design. The statistical population consisted of entrepreneurs, managers, and owners of startup companies in Yazd, Iran. Based on the Krejcie and Morgan sample size table, a sample of 92 respondents was determined and selected through simple random sampling. Data were collected using a questionnaire whose content validity was confirmed by academic experts. The reliability of the instrument was also found to be satisfactory, with a Cronbach’s alpha coefficient of 0.78. Data were analyzed using both descriptive and inferential statistical methods. The findings revealed a positive and significant relationship between corporate social responsibility and financial reporting quality, as well as between financial reporting quality and financial performance. However, the mediating role of financial reporting quality in the relationship between corporate social responsibility and financial performance was not supported.