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ESGs, or sustainable business practices, are becoming more and more popular as more stakeholders, regulators, and investors want to conduct business in a way that helps address urgent global issues like environmental degradation, climate change, ethical supply chains, and global well-being. Consequently, while making investment decisions, environmental, social, and governance (ESG) factors are given more weight in the operational and strategic objectives of the organization. The purpose of this research is to determine the relationship between a company's financial success and market value and its environmental, social, and governance (ESG) performance. This research uses financial performance as a mediating impact and integrates the risk mitigation element, which is the foundation of sustainability. Data from publicly traded businesses on the Indonesia Stock Exchange with ESG risk from Sustainalytics and ESG ratings from Refinitiv were used in the study. Purposive sampling was the sampling approach utilized to acquire 48 observation firms for empirical testing. The results indicate that only the individual environmental ESG score has a positive and significant impact on financial performance and company value, whereas the composite ESG score has a positive and substantial impact on financial performance. The finding of this study is that the improvement of corporate ESG performance can increase corporate value, and corporate financial performance provides an obvious mediating effect. The findings further show that low-risk ESG scores have an impact on increasing firm value with financial performance as the mediation.

The purpose of this study was to determine the effect of green accounting practices and carbon emission disclosure on environmental performance and firm value: moderated by firm size (study on mining companies listed on the Indonesia stock exchange). This research uses quantitative methods. The population in this study were 38 IDX mining companies for the period 2018-2022. Sample selection was used using purposive sampling method, so that the sample in this study was 29 IDX Mining sector companies for the period 2018-2022. The conclusion of this study is (i)Green Accounting Practices has a positive effect on Environmental Performance; (ii)Carbon Emission Disclosure has a positive effect on Environmental Performance; (iii)Green Accounting Practices has no effect on Firm Value; (iv)Carbon Emission Disclosure has no effect on Firm Value; (v)Environmental Performance has no effect on Firm Value; (vi)Firm Size strengthens the relationship between Environmental Performance and Firm Value.

The mining industry in Indonesia has a high enough capitalization value to attract investment. The more investors that invest, the higher the stock price and the value of the firm, yet the mining sector's share price has changed throughout time. The mining industry in Indonesia must likewise be mindful and worried about the environment. Previous research has not explored the correlation between profitability and firm value, which contributes as a mediator. This resulted in a clear gap in the literature. This study contributes to filling a gap in the literature. The mining sector businesses listed on the Indonesia Stock Exchange (IDX) from 2018 to 2020 were chosen as the population, with a total sample of 11 companies selected using the purposive selection approach. The data analysis process has been carried out using SPSS version 28 software. The study's findings revealed that corporate social responsibility and corporate management skills had little influence on business value. Furthermore, the findings of this research show that profitability, as a moderating variable in this study, is a complete mediator of social responsibility and managerial ability to firm value. The presence of profitability mediation in this research yields substantial findings, serving as a warning to investors.

Firm value is a very important because the success of management in managing a firm is reflected in the firm value. With the uncertainty of global economic conditions in recent years, Companies have faced challenges in maintaining or increasing firm value. Companies must have a strategy in order to increase the firm value by paying attention to financial and non -financial factors. This study aims to test and analyze the effect of ESG performance, capital structure, firm size on firm value with profitability as a mediation variable. Sampling techniques in this study uses saturated sample because all populations included in the sample criteria that used in research as many as 15 companies listed in the ESG Leaders index for the 2020-2023 period. Research data analysis using multiple linear regression methods and path analysis with SPSS programs. The results showed that ESG's performance, capital structure had a significant positive effect on firm value while firm size had a significant negative effect on the firm's value. Profitability as a mediation variable could mediate the effect of ESG performance, capital structure, firm size on the firm value.

This study aims to determine and analyze the effect of earnings management and media exposure on corporate social responsibility disclosure moderated by corporate governance. This study uses secondary data on manufacturing companies listed on the Indonesia Stock Exchange for a five-year period from 2016 to 2020. The sample selection used the purposive sampling method so that a total of 67 observations met the specified criteria. This study was tested using multiple linear regression and Moderated Regression Analysis. The results of this study provide empirical evidence that earnings management and media exposure have a positive effect on corporate social responsibility disclosure. Corporate governance with the proxies of the board of commissioners, independent commissioners and audit committees in weakening the influence of earnings management on corporate social responsibility disclosures each shows insignificant results. Meanwhile, corporate governance with the proxies of the board of commissioners and the audit committee was found to be able to strengthen the influence of media exposure on corporate social responsibility disclosure. However, independent commissioners cannot strengthen the influence of media exposure on corporate social responsibility disclosure.

This study aims to assess the impact of exposure to Carbon Emission Disclosure (CED) and the level of Greenhouse Gas (GHG) emissions on the valuation of companies operating in the Indonesian banking sector. This in-depth study also evaluates the influence of capital structure and intellectual property assets. In addition, this study explicitly examines how financial performance moderates the relationship between these variables and the company's value. Using a quantitative research method, this analysis observed a sample consisting of banking entities listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The theoretical framework underpinning this research comprises Legitimacy Theory, Stakeholder Theory, Signal Theory, Preference Order Theory, and the resource-based view (RBV). The results reveal that transparent disclosure of carbon emissions and the accumulation of intellectual capital positively influence the company's value, while GHG emissions and leverage have adverse effects. Crucially, financial performance (ROA) moderates these relationships by weakening the positive impact of carbon disclosure and buffering the negative impact of GHG emissions but does not significantly moderate the effects of capital structure or intellectual capital. These findings offer practical guidelines for banking management to align environmental sustainability practices with financial strategies to enhance corporate value.  

Idiosyncratic risk refers to a distinct category of risk that impacts individual firms and is shaped by multiple aspects, including carbon performance and Environmental, Social, and Governance (ESG) disclosures. This risk, particularly concerning environmental sustainability, can provide considerable hurdles for companies. This study aims to examine the influence of carbon performance and ESG disclosure on idiosyncratic risk, with the speed of adjustment serving as a moderating variable. This research examines coal production firms listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, with a sample of 26 companies selected through purposive sampling. This research utilizes quantitative methodologies, specifically multiple linear regression and a moderating variable approach. Data is derived from annual reports, financial statements, and sustainability reports of coal firms, as well as information from investing.com and the Katadata Corporate Sustainability Index. The data indicate an inverse correlation between carbon performance and idiosyncratic risk, as well as between ESG disclosure and idiosyncratic risk, suggesting that organizations with superior ratings in both domains encounter diminished idiosyncratic risk. Moreover, whereas the speed of adjustment does not reinforce the connection between carbon performance and idiosyncratic risk, it does augment the association between ESG disclosure and idiosyncratic risk.

Firm value is a very important because the success of management in managing a firm is reflected in the firm value. With the uncertainty of global economic conditions in recent years, Companies have faced challenges in maintaining or increasing firm value. Companies must have a strategy in order to increase the firm value by paying attention to financial and non -financial factors. This study aims to test and analyze the effect of ESG performance, capital structure, firm size on firm value with profitability as a mediation variable. Sampling techniques in this study uses saturated sample because all populations included in the sample criteria that used in research as many as 15 companies listed in the ESG Leaders index for the 2020-2023 period. Research data analysis using multiple linear regression methods and path analysis with SPSS programs. The results showed that ESG's performance, capital structure had a significant positive effect on firm value while firm size had a significant negative effect on the firm's value. Profitability as a mediation variable could mediate the effect of ESG performance, capital structure, firm size on the firm value.

Climate-related concerns have drastically made companies realize the need for better environmental regulations and consolidate them in corporate business strategies such as Corporate Social Responsibility (CSR). CSR improves firm performance by valuing the stakeholders' interests and substantially achieving a competitive advantage over competitors. Recognising a firm's competitive advantage in the market indicates performance and might help the company perform better. The objective of this research  is to provide concrete proof related to how CSR affects competitive advantage and its effects on company performance, especially financial performance in SMEs in Bali Province. This study uses primary data in the form of questionnaires distributed to SMEs both directly and online. The sample of this research is the manager / owner of SMEs in Bali Province. Data analysis tools using SmartPLS 4.0. The study's findings indicate that CSR has a direct impact on financial performance  (SMEs) and CSR indirectly affects the financial performance (SMEs) through competitive advantage. Competitive advantage was found to partially mediate the impact of CSR and financial performance (SMEs). These findings will be used by SME managers in Bali Province in order to enhance the company's financial performance by considering the use of CSR strategies and strengthening competitive advantage. Implementing CSR can help a company become more competitive and separate itself from competitors by providing an innovative product or service. Finally, corporate social responsibility (CSR) can give a company a competitive advantage by strengthening its marketing abilities, which leads to improved performance.

This research aims to determine the influence of firm size, profitability, leverage, and board size on Islamic social responsibility. The population in this research are companies listed on the Indonesian Stock Exchange in 2020–2022. In this research, we will see the simultaneous and partial influence and the dominant variables using data analysis tools in the form of multiple linear regression, coefficient of determination, hypothesis testing using the F test and t-test, and the classical assumption test. Based on the research results, it can be concluded as follows: Simultaneously, firm size, profitability, leverage, and board size influence Islamic social responsibility. Partially, it can be seen that not all variables have a significant effect on Islamic social responsibility. Firm size and leverage influence Islamic social responsibility, while profitability and board size have no influence.