This study aims to examine the impact of environmental, social, and governance (ESG) scores on corporate financial performance and the moderating role of gender diversity in this relationship. This study uses 80 samples of companies listed on the Indonesian stock exchange. Samples were taken using a purposive sampling approach. The hypothesis was tested using multiple regression analysis. The results of this research show that there is a positive relationship between ESG scores and corporate financial performance. Gender diversity fosters a positive relationship between ESG scores and corporate financial performance.  Investors need not only pay attention to financial aspects but also pay attention to environmental, social, and governance aspects as non-financial factors in making investment decisions.Keywords: ESG Scores, Financial Performance, Gender DiversityABSTRAKPenelitian ini bertujuan untuk menguji dampak skor environmental, social dan governance (ESG) terhadap kinerja keuangan perusahaan. Penelitian ini menggunakan 80 sampel perusahaan yang terdaftar di bursa efek Indonesia. Sampel diambil menggunakan pendekatan purposive sampling. Variabel dependen dalam penelitian ini adalah kinerja keuangan perusahaan, variabel independen adalah skor ESG, variabel pemoderasi adalah keragaman gender, dan variabel kontrol dalam penelitian ini adalah ukuran perusahaan, leverage dan growth. Hipotesis penelitian diuji menggunakan analisis regresi berganda. Hasil penelitian menunjukkan adanya hubungan yang positif antara skor ESG dan kinerja keuangan perusahaan. Keragaman gender dapat memperkuat hubungan antara ESG dan kinerja keuangan perusahaan. Investor tidak hanya perlu untuk memperhatikan aspek keuangan saja tetapi juga perlu memperhatikan aspek lingkungan, sosial dan tata kelola sebagai faktor non keuangan dalam pengambilan keputusan investasi.Kata Kunci: ESG Skor, Kinerja Keuangan, Keragaman Gender, Tata Kelola

This study aims to analyze the level of CSR disclosure in sustainability report and to analyze the comparison between GRI categories in high profile and low profile companies. The unit of analysis in this study are 34 companies that have published sustainability report. This research used content analysis method and the data are analyzed using descriptive statistic. The results of this study indicate that the average level of CSR disclosure of high profile companies is higher than low profile companies. The Economic category (EC) and Labor Practices and Decent Work sub-category (LA) are the categories with the highest disclosure rates in both high profile and low profile companies. In the Environmental category (EN), high profile companies do much higher disclosure than low profile companies. In the social category with sub category of Society (SO) and Product Responsibility (PR), there is no significant disclosure difference between high profile and low profile companies. The sub-category of Human Rights (HR) is the lowest-average category of disclosure in both high profile and low profile companies.