Indonesia possesses considerable potential for investment, attracting both domestic and foreign investors. Therefore, to achieve sustainable economic development in Indonesia, it entails the expectation for industry players to adhere to environmental, social, and governance (ESG) standards. ESG provides a framework for companies to mitigate adverse environmental impacts, manage relationships with stakeholders, and implement good governance policies (Atan et al., 2018). The adoption of ESG by multinational corporations is a crucial step to ensure that their business activities align with sustainability values and social responsibility. Assessing ESG performance is an integral part of evaluating the implementation of ESG practices within companies.

Keywords: Environmental, Social, and Governance (ESG), Corporations, Batam City, Indonesia