Abstract In a dynamic business environment, companies must not only achieve short-term profitability but also sustain long-term value to stay competitive. This study aims to analyze the impact of Enterprise Risk Management (ERM) and Corporate Social Responsibility (CSR) disclosure on company performance, with firm size as a moderating variable. The research focuses on 32 companies consistently listed in the LQ45 index on the Indonesia Stock Exchange between 2019 and 2023, resulting in 160 data points. The sample was selected using a purposive sampling method, with data collected through secondary documentation studies. Data analysis employed multiple linear regression and hypothesis testing to examine relationships between variables. The findings indicate that both ERM and CSR disclosure significantly and positively impact company performance. Additionally, firm size was found to moderate the relationship between ERM, CSR disclosure, and company performance. However, future research could explore alternative or additional moderating variables to further strengthen the understanding of these relationships. A limitation of the study is that the LQ45 index consists of large companies selected based on liquidity, market capitalization, and sector representation. The heterogeneity across industries results in uneven disclosure practices due to varying focuses and approaches. These results contribute to the literature on risk management and corporate sustainability, while offering practical insights for companies to enhance their value creation strategies. Key Words: CSR, Company Performance, Enterprise Risk Management, Company Size.