Purpose By signaling systematic and idiosyncratic risks associated with transparency, corporate environmental disclosure and credit ratings enhance stock attractiveness; having evolved beyond a merely ethical obligation into a strategic necessity for risk management and the reduction of the cost of capital, they are consequently significant for the decisions of stakeholders and creditors.The purpose of this study is to examine the relationship between corporate credit rating and ESG disclosure with stock liquidity considering the role of auditor size and company losses.

Methodology: The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regression based on panel data analysis (panel data) was used to test the relationship between variables and the significance of the model. The information from this study is taken from the financial statements of 164 companies during the period 1394-1403.

Findings: The results of the research hypotheses test showed that there is a positive and significant relationship between the disclosure of ESG information and credit rating with stock liquidity. The loss of the company has a negative moderating role on the relationship between the disclosure of ESG information with stock liquidity; But the moderating role of auditor size on the relationship between ESG and liquidity is not significant.

Originality/Value: This research shows that factors affecting liquidity in recent research, apart from financial ratios, have focused on the company's credit and reputation, as well as sustainability and environmental reports, and have become one of the key factors for companies that intend to attract investors and improve market liquidity.