<![CDATA[Firm value is an important indicator that reflects investors’ perceptions of a company’s performance and prospects, based on both financial and non-financial information. This study aims to examine and analyze the effect of Sustainability Report, Corporate Social Responsibility(CSR), Corporate Social Responsibility(GCG), and profitability on firm value, both partially and simultaneously, in Consumer Non-Cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employs a quantitative approach with a causal-associative research design. The data used are secondary data obtained from annual reports, Sustainability Reports, financial statements, and company stock price data. The sample was selected using a purposive sampling technique, resulting in 27 companies with a total of 135 observations. The data were analyzed using panel data regression with EViews 14, with the Random Effect Model selected as the most appropriate estimation model. The results show that the Sustainability Report has a negative and significant effect on firm value, while Corporate Social Responsibilityand Good Corporate Governance, proxied by the proportion of independent commissioners, have no significant effect on firm value. Profitability, proxied by Return on Assets (ROA), has a positive and significant effect on firm value. Simultaneously, Sustainability Report, CSR, GCG, and profitability have a significant effect on firm value. The research model explains 11.2777% of the variation in firm value, while the remaining variation is influenced by other factors outside the research model.]]>
