The Phenomenon of this research is the evident that occurred during the pandemic era where we would see the resilience and out performance of the environmental, social, and governance (ESG) investing. Covid-19 pandemic era had a significant impact on healthcare systems, individual livelihoods, and the stability of nearly all global markets and economies. It was the continued interest in ESG issues that drives global sustainable fund assets up to 19% or over USD 2 trillion by the end of the first quarter of 2021. Evidently, the outperformance of global sustainable fund flows reached the highest in four quarters in a row. Although ESG performance appeared to impact company performance positively in countries outside Indonesia, the following facts needed to be considered. Bumi global carbon discovered from the sustainability reporting that the ESG disclosure score of 39 publicly listed Indonesian companies are below 30% for year 2018 and 2019.