Business, Management and Accounting
2 years ago

Environmental disclosure boosts firm value, social disclosure enhances, governance hinders.

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JBTI Jurnal Bisnis Teori dan Implementasi
Effect of Environment, Social and Governance Disclosure on Firm Value
Faradilla Suretno, Fajri Adrianto, Mohamad Fany Alfarisi

Paper Summary

The study looked at how companies in Indonesia Stock Exchange from 2016-2020 disclose their environmental, social, and governance practices and how it affects their value. They found that disclosing environmental practices positively impacts firm value, while disclosing social practices also has a positive effect. However, disclosing governance practices has a negative impact on firm value. Additionally, the size of the company negatively affects firm value, while leverage and profitability have significant effects on firm value.

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