This study offers a conceptual framework for understanding financial sustainability and the indicators used to measure it. First, the relationship between the concept of financial sustainability and companies' long-term value creation capacity is examined, followed by a review of classical financial indicators. While classical financial indicators are measurement tools that demonstrate a company's economic sustainability, they fall short in reflecting the impact of environmental and social risks on its financial performance. Therefore, the study examines the definitions of environmental, social, and governance (ESG) indicators and how they are measured. Furthermore, the transparency and comparability effects of internationally accepted reporting standards in explaining the concept of financial sustainability are discussed. Consequently, while companies use classical indicators as the primary reference for measuring financial sustainability, the assessment should also incorporate ESG scores and international reports. This holistic approach forms the basis for sustainable value for both the literature and the industry.