This study examines the effect of Environmental, Social, and Governance (ESG) performance, green innovation, and eco-efficiency on firm value, with profitability as a moderator. The research focuses on non-financial companies listed on the Indonesia Stock Exchange (BEI) and rated by Bloomberg for the 2020-2022 period. Data were collected from annual reports and sustainability reports using purposive sampling, resulting in a sample of 136 companies. Multiple linear regression analysis was conducted using SPSS version 25 to analyze the data. The results show that ESG performance has a positive effect on firm value, while green innovation has no significant effect, and eco-efficiency has a negative effect. Profitability weakens the effect of ESG performance on firm value but strengthens the effects of green innovation and eco-efficiency. The study also finds that profitability moderates the relationship between ESG performance and firm value, but not the other variables. The findings suggest that while ESG performance is positively associated with firm value, profitability can weaken this relationship. Green innovation and eco-efficiency, on the other hand, are positively associated with firm value, and profitability can strengthen this relationship. The study highlights the importance of balancing profitability with ESG performance and eco-efficiency to enhance firm value. The results contribute to the understanding of how ESG performance, green innovation, and eco-efficiency influence firm value, and how profitability moderates these relationships. The study also underscores the need for companies to consider the environmental and social impacts of their operations in addition to profitability.This study examines the effect of Environmental, Social, and Governance (ESG) performance, green innovation, and eco-efficiency on firm value, with profitability as a moderator. The research focuses on non-financial companies listed on the Indonesia Stock Exchange (BEI) and rated by Bloomberg for the 2020-2022 period. Data were collected from annual reports and sustainability reports using purposive sampling, resulting in a sample of 136 companies. Multiple linear regression analysis was conducted using SPSS version 25 to analyze the data. The results show that ESG performance has a positive effect on firm value, while green innovation has no significant effect, and eco-efficiency has a negative effect. Profitability weakens the effect of ESG performance on firm value but strengthens the effects of green innovation and eco-efficiency. The study also finds that profitability moderates the relationship between ESG performance and firm value, but not the other variables. The findings suggest that while ESG performance is positively associated with firm value, profitability can weaken this relationship. Green innovation and eco-efficiency, on the other hand, are positively associated with firm value, and profitability can strengthen this relationship. The study highlights the importance of balancing profitability with ESG performance and eco-efficiency to enhance firm value. The results contribute to the understanding of how ESG performance, green innovation, and eco-efficiency influence firm value, and how profitability moderates these relationships. The study also underscores the need for companies to consider the environmental and social impacts of their operations in addition to profitability.