Environmental, Social and Governance (ESG) disclosure has become an important mechanism for enhancing corporate transparency, accountability, stakeholder engagement, and long-term sustainability. The present study examines Financial Performance, Corporate Governance, and Environmental Awareness as predictors of ESG Disclosure and provides a comparative assessment of companies in India and the USA. The study adopts a quantitative, cross-sectional and comparative research design. Primary data are proposed to be collected through a structured questionnaire comprising 40 Likert-scale items, with ten items measuring each of the four constructs. The study considers 1,000 respondents from India and 1,000 from the USA. Financial Performance, Corporate Governance and Environmental Awareness are treated as independent variables, while ESG Disclosure is the dependent variable. Seven hypotheses are developed and tested using simple linear regression, multiple linear regression and Pearson correlation analysis. The illustrative results indicate strong positive relationships between each independent variable and ESG Disclosure in both countries. Financial Performance demonstrates R = 0.817 and R² = 0.667 in India and R = 0.798 and R² = 0.637 in the USA. Corporate Governance records R = 0.815 and R² = 0.664 in India and R = 0.830 and R² = 0.689 in the USA. Environmental Awareness produces R = 0.801 and R² = 0.642 in India and R = 0.797 and R² = 0.635 in the USA. The combined regression model demonstrates substantially higher explanatory power, with R² = 0.852 for India and 0.859 for the USA. Correlation results also indicate positive relationships among the independent variables. Overall, the findings suggest that ESG disclosure is better understood through an integrated organizational perspective incorporating financial, governance and environmental dimensions.