Nowadays, sustainability has become one of the factors considered important in economic development. Both from the macro and microeconomic perspectives, sustainability has become one of the factors in formulating the direction of economic development. On a micro scale, companies are required to be able to ensure the sustainability of their businesses by minimizing adverse impacts on the environment, society, and organizations so that the success achieved does not leave a negative impact. This study aims to analyze the impact of sustainability performance as represented by several measurement dimensions. Using the Structural Equation Modeling (SEM)-PLS method, this study found that AVA, CSR, and GA have a positive and significant effect on company value. These findings confirm that sustainability performance is an important factor in strengthening company value. Therefore, companies need to pay attention to asset efficiency, social responsibility, and the implementation of green accounting principles in their operations.
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