This study examines the impact 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 firms listed on the Indonesia Stock Exchange and rated by Bloomberg from 2020 to 2022. 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 Statistical Product and Solutions version 25 software. The findings indicate that ESG performance has a positive effect on firm value, while green innovation has no significant effect. Eco-efficiency has a negative effect on firm value. Profitability weakens the effect of ESG performance on firm value but strengthens the effects of green innovation and eco-efficiency on firm value. Environmental, Social, and Governance (ESG) performance; Green Innovation; Eco-Efficiency; Firm Value; Profitability. L25, G34, F64 January 24, 2024 Accepted: February 3, 2024 Revised: February 1, 2024 The study explores the impact of ESG performance, green innovation, and eco-efficiency on firm value, with profitability as a moderator. The research uses a quantitative approach, testing hypotheses to determine the positive impact of ESG, green innovation, and eco-efficiency on firm value, with profitability moderating these effects. The study focuses on non-financial firms listed on the Indonesia Stock Exchange, rated by Bloomberg from 2020 to 2022. Data were collected from annual and sustainability reports using purposive sampling, resulting in a sample of 136 companies. Multiple linear regression analysis was conducted using Statistical Product and Solutions version 25 software. The results show that ESG performance has a positive effect on firm value, while green innovation has no significant effect. Eco-efficiency has a negative effect on firm value. Profitability weakens the effect of ESG performance on firm value but strengthens the effects of green innovation and eco-efficiency on firm value. The study aligns with previous research on ESG performance and its positive impact on firm value, but differs in its findings on green innovation and eco-efficiency. The study also confirms the moderating role of profitability in the relationship between ESG, green innovation, and eco-efficiency and firm value.This study examines the impact 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 firms listed on the Indonesia Stock Exchange and rated by Bloomberg from 2020 to 2022. 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 Statistical Product and Solutions version 25 software. The findings indicate that ESG performance has a positive effect on firm value, while green innovation has no significant effect. Eco-efficiency has a negative effect on firm value. Profitability weakens the effect of ESG performance on firm value but strengthens the effects of green innovation and eco-efficiency on firm value. Environmental, Social, and Governance (ESG) performance; Green Innovation; Eco-Efficiency; Firm Value; Profitability. L25, G34, F64 January 24, 2024 Accepted: February 3, 2024 Revised: February 1, 2024 The study explores the impact of ESG performance, green innovation, and eco-efficiency on firm value, with profitability as a moderator. The research uses a quantitative approach, testing hypotheses to determine the positive impact of ESG, green innovation, and eco-efficiency on firm value, with profitability moderating these effects. The study focuses on non-financial firms listed on the Indonesia Stock Exchange, rated by Bloomberg from 2020 to 2022. Data were collected from annual and sustainability reports using purposive sampling, resulting in a sample of 136 companies. Multiple linear regression analysis was conducted using Statistical Product and Solutions version 25 software. The results show that ESG performance has a positive effect on firm value, while green innovation has no significant effect. Eco-efficiency has a negative effect on firm value. Profitability weakens the effect of ESG performance on firm value but strengthens the effects of green innovation and eco-efficiency on firm value. The study aligns with previous research on ESG performance and its positive impact on firm value, but differs in its findings on green innovation and eco-efficiency. The study also confirms the moderating role of profitability in the relationship between ESG, green innovation, and eco-efficiency and firm value.