Skip to content

Similar papers

Open access Sep 2026

THE INFLUENCE OF FINANCIAL PERFORMANCE ON SUSTAINABILITY REPORT DISCLOSURE

Introduction: This study examines the effect of financial performance, proxied by Return on Assets (ROA), on Sustainability Report disclosure among companies listed in the ESG Star Index. Increasing concerns regarding sustainable business practices have encouraged companies to disclose economic, social, and environment...

F. Sari, Muzayyanah Muzayyanah, Muhamad Dzulfikri · 0 citations
Open access Sep 2026

SUSTAINABILITY REPORT DISCLOSURE AND CORPORATE SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE: THE MODERATING ROLE OF MANAGERIAL OWNERSHIP IN ENERGY SECTOR COMPANIES

Research Objectives: This study aims to empirically examine the effects of Sustainability Report Disclosure and Corporate Social Responsibility (CSR) on the financial performance of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. It also investigates whether managerial...

Meryl Amara, Delli Maria · 0 citations
Open access Aug 2026

Sustainability Disclosure Report and Green Accounting on the Company's Financial Performance

This study aims to analyze the influence of Sustainability disclosure Report and application of Green Accounting to the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Financial performance is proxied using Return on Assets (ROA). on Assets (ROA), while t...

Mutiara Adinda Kurnia, I. Siregar · 0 citations
Conference Open access Aug 2026

THE EFFECT OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE DISCLOSURE ON PROFITABILITY

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on the profitability of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was determined using purposive sampling, resulting in 40 companies with a total of 120...

Devvy Rusli, Malvin Savero Shofar · 0 citations
Open access Sep 2026

Green Marketing and Environmental Cost Accounting: Evaluating Financial Performance and Sustainability Outcomes

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and firms’ financial health within the context of sustainability and green signalling. Drawing on signalling theory and the resource-based view, the research examines whether ESG performance serves as a credible ind...

Swapnil Tawde, Dheeraj Tewari, Anurag Agarwal · 0 citations
Sep 2026

Industry-wise Analysis of Sustainability Disclosure and Financial Performance: Evidence from Selected Indian Companies

The rising focus on environmental, social and governance (ESG) practices has heightened the significance of sustainability disclosure in corporate reporting. This research examines sustainability disclosure levels and their correlation with financial performance in selected Indian industries from 2020-21 to 2024-25. Fo...

Navodita Gahlot, Mukesh Verma · 0 citations

We use cookies to run the site and, with your consent, for analytics and to show ads. See our Cookie Policy.