Environmental, Social, and Governance (ESG) performance has become an increasingly important factor in corporate strategy and investment decisions. As firms adopt sustainability practices, understanding the financial implications of ESG engagement has gained growing attention among researchers and investors. This study examines the relationship between ESG performance and firm level financial outcomes by analysing the impact of ESG scores on corporate profitability and firm valuation. The analysis uses firm level data and applies descriptive statistics, correlation analysis, and multiple regression models. Profitability is measured using EBITDA margin, while firm valuation is represented by the natural logarithm of enterprise value. Firm size and leverage are included as control variables to isolate the effect of ESG performance on financial outcomes.The empirical results show that ESG performance has a positive and statistically significant relationship with firm profitability, indicating that firms with stronger ESG engagement tend to demonstrate better operational performance. However, the analysis finds no statistically significant relationship between ESG performance and firm valuation, suggesting that financial markets may not fully incorporate ESG performance into firm value in the short term. Overall, the findings highlight that ESG practices may contribute to improved internal performance while their valuation effects may emerge gradually over time.