This study examines profit quality as a concept and its influencing factors by specifically investigating the effects of discretionary accruals and sustainable development accounting disclosure on corporate profit quality. The research examines how profit quality indicators assist investors in making informed decisions and sustaining robust financial performance in light of modern technology. The study reveals profit quality functions as a critical indicator for assessing a company’s financial health since it demonstrates its capability to produce consistent and dependable profits. Management use of discretionary accruals can either enhance or degrade profit quality through their application within financial reporting. Results indicate that companies which disclose sustainable development accounting achieve better profit quality and greater financial clarity thereby leading to improved investment decision-making. The findings demonstrate that profit quality indicators serve as crucial predictors of future profits which help investors make better investment choices.