The Effect of Environmental Performance, Corporate Social Performance and Carbon Emission Disclosure on Company Value
Keywords:
Environmental Performance, Corporate Social Performance, Disclosure of Carbon Emission, Corporate ValueAbstract
This study aims to determine the effect of environmental performance, corporate social performance, and carbon emission disclosure on the value of companies listed on the Jakarta Islamic Index (JII) for 2018-2021. This study uses a type of quantitative research. This study uses PROPER ranking data, annual reports, and sustainability reports with a total sample of 36 companies. The results of this study indicate that environmental performance has a significant effect on firm value, meaning that as environmental performance increases, it can increase firm value. Corporate social performance has a significant effect on firm value, meaning that companies that improve corporate social performance will further increase firm value.
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