<![CDATA[The increasing attention to Environmental, Social, and Governance (ESG) issues, as well as environmental concerns, has prompted companies to implement practices that focus on environmental, social, and governance aspects. The growing interest in green investments has led companies to shift towards ESG practices as an effort to gain the trust of various stakeholders and achieve profits from sustainable investments. This study aims to describe the ESG values and the Return on Invested Capital (ROIC) of companies indexed in the IDX ESG Leaders. The research was conducted on 12 companies during the period from 2020 to 2024, utilising purposive sampling for sample selection. A descriptive approach was employed to analyse the ESG values and ROIC of the companies, where ESG values were measured using indicators from the Global Reporting Initiative (GRI). The results of the descriptive analysis indicate that companies are increasingly attentive to and striving to implement ESG practices, encompassing environmental, social, and governance aspects. Furthermore, the level of return on invested capital demonstrates that companies have successfully achieved profits from their capital investments. These findings underscore the importance of integrating ESG practices into business strategies to achieve sustainability and profitability.]]>
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