This study analyzes the impact of Environmental, Social, and Governance (ESG) and Intellectual Capital (IC) disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Using a quantitative approach with purposive sampling, the research examines ESG Disclosure, Intellectual Capital Disclosure, and Value Added Intellectual Coefficient components, including Human Capital Efficiency, Structural Capital Efficiency, and Capital Employed Efficiency, in relation to Return on Assets through multiple linear regression.