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This study investigates the determinants of environmental, social and governance (ESG) performance and accounting narrative disclosure in Islamic Financial Institutions (IFIs) over the period 2014-2016 using a comprehensive ESG index through content analysis method in annual reports. ESG disclosure index exhibits that IFIs engage in ESG activities and varies across countries. IFIs also present its disclosure towards universal disclosure than specific, meaning it emphasises on broad stakeholder focus. However, IFIs display its highest concern on governance dimension and pay least attention to social environment, implying IFIs should concern more about social and environment. Regarding narrative disclosure, this study tries to assess whether IFIs are conducting impression management as their strategy. The empirical result of this study exhibit that financial performance associates positively with ESG performance and the level of certainty in narrative disclosure. This means the higher the financial performance of the firm results in higher ESG disclosure and a more certain language. While concerning the relationship between ESG performance and the level of certainty, it is found that the higher certainty in the disclosure links with the lower ESG performance of IFIs, meaning that it indicates impression management in the firms. The findings of this study contribute to the body of academic knowledge by providing literature on the determinant of ESG performance and quality of narrative disclosure in IFIs and managerial implications for IFIs management and regulator. Therefore, this study is essential in stepping forward to the exploration and development of ESG performance of IFIs.