<![CDATA[Purpose – This study aims to describe Environmental, Social, and Governance (ESG) values and Return on Invested Capital (ROIC) of companies included in the IDX ESG Leaders index. Design/methodology/approach – This research uses a descriptive quantitative approach with purposive sampling. The sample consists of 12 companies during the 2020–2024 period. ESG values were measured using Global Reporting Initiative (GRI) indicators, while ROIC was analyzed descriptively. Findings – The results indicate that companies are increasingly focusing on and implementing ESG practices across environmental, social, and governance dimensions. In addition, ROIC levels show that these companies have been able to generate returns from their invested capital. Originality/value – This study provides a descriptive overview of ESG implementation and financial performance (ROIC) in ESG-indexed companies in Indonesia, highlighting the integration of sustainability practices with profitability outcomes.]]>
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