The purpose of this study was to examine the impact of board effectiveness, audit committee effectiveness, and sustainability disclosures on business value. With a total of 565 observations, the research population includes all company sectors on the Indonesia Stock Exchange from 2018 to 2021 that produce stand-alone sustainability reports. The effectiveness of audit committees and sustainability disclosures has a considerable positive effect on company value using panel data regression from test outcomes. The effectiveness of the board of commissioners, on the other hand, has no effect on sustainability disclosures.