The categories of sustainability report disclosure consist of economic, environment, and social. This research aims to examine the influence of each categories of sustainability report disclosure on firm value. This research used secondary data from all companies that listed on Indonesia Stock Exchange and Singapore Stock Exchange in 2014-2016. There were 116 samples that obtained from purposive sampling method. The measurement of sustainability report for each categories that used in this research was Sustainability Report Disclosure Index (SRDI), while Tobin’s Q ratio was used to measure the firm value. The data analysis of this research used multiple linear regression analysis and independent sample t-test using IBM SPSS 23. The result of this research shows that only economic category of sustainability report has positive influence on firm value in Indonesia and Singapore. The environment category of sustainability report has negative influence on firm value, while the social category doesn’t have influence on firm value. The result of this research indicate that sustainability report disclosure which reported appropriately with chosen standard, especially in economic category can be useful to increase firm value from the point of view of investors.