This study investigates the relationship between operational sustainable practices, ESG performance, and financial profitability across a sample of 50 firms spanning five major sectors. The research demonstrates models ESG Score as a function of four key operational variables: energy efficiency, sustainable procurement, waste reduction, and CSR integration. Regression analysis reveals that these practices significantly predict ESG performance, with energy efficiency showing the strongest influence. ESG performance indicates a positive association with return on assets (ROA), even after controlling for firm size, listing status, and sectoral affiliation. Sectoral differences were statistically significant, with finance and manufacturing outperforming retail and other sectors. While the cross-sectional design limits causal inference and the findings offer a practice-oriented framework for understanding ESG value creation. Future research may incorporate longitudinal data, and stakeholder perspectives to validate and extend these insights across diverse organizational contexts.