This study aims to test hypotheses and produce empirical findings related to the influence of environmental, social, and governance disclosure on company value and profitability. This study uses a purposive sampling technique. The data used in this study are the financial statements of non-financial companies listed on the IDX during the 2019-2022 period as many as 35 companies with a sample of 95. Hypothesis testing in this study uses multiple linear regression analysis with the help of the SPSS version 26 program.

The independent variables used were environmental, social, and governance disclosures which were proxied using the ESG disclosure score. In addition, the dependent variables are the value of the company that is proxied using Tobin's Q and the profitability that is proxied using Return on Asset (ROA).