<![CDATA[This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, leverage, and firm size on financial performance. The subjects of this research are energy and consumer non-cyclical companies listed on the Indonesia Stock Exchange (IDX). By using a purposive sampling method, the study obtained 178 observation data from 63 companies after removing 11 outliers. The data used is secondary data from the 2022–2024 period. For the analysis tools, this research utilized SPSS 25 and Microsoft Excel. The method used to test the hypothesis is multiple linear regression analysis. The results show that ESG disclosure has a positive and significant effect on financial performance. However, leverage has a negative and significant effect, while firm size has a negative but insignificant effect. This implies that implementing good sustainability practices can improve financial performance and serve as a positive signal to attract more investors.]]>
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