In this modern era, companies must balance between paying attention to profits and sustainability by integrating environmental, social, and ESG governance principles. This study examines how ESG practices can affect company profitability with corporate governance, specifically board size and female representation as moderating factors. This study uses panel data regression with non-financial companies for 5 ASEAN countries from 2008 to 2023. The findings revealed that ESG scores, particularly environmental & governance factors, significantly increased company profitability. In addition, board size and female representation have an important moderation impact in improving the relationship of ESG scores to profitability. The findings provide new perspective into emerging markets and offer guidance for policymakers and investors in integrating ESG into long term company strategies.