<![CDATA[This research aims to determine the influence of Enterprise Risk Management and Sustainability Reports on the value of food and beverage sector companies listed on BEI in 2020-2022. This research uses associative methods and is analyzed quantitatively. This research concluded that there were 39 observation companies, namely 39 observations taken from 13 companies x 3 years (2020-2022). In the test for company value, it has a minimum value of 0.006, a maximum value of 5.3757, an average value of 1.153144 and a standard deviation value of 1.583. The enterprise risk management (ERM) variable has a minimum value of 0.5000, a maximum value of 1.000, an average value of 0.815385 and a standard deviation value of 0.1826536. The substainability report variable has a minimum value of 0.6200, a maximum value of 1.5800, an average value of 0.979231 and a standard deviation of 0.2413818. The results of this research show a positive influence of enterprise risk management on company value in food and beverage sector companies for the 2020-2022 period, the Sustainability report partially has a positive and significant influence on the company value of food and beverage sector companies for the 2020-2022 period, and simultaneously it can be seen that enterprise risk management and sustainability reports have a positive and significant influence on company value in food and beverage sector companies for the 2020-2022 period.]]>
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