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August 18, 2025AJAROpen Access

The Influence of Environmental, Social, Governance (ESG) Disclosure on Firm Value: Mediating Role of Earning Quality

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Authors

MLMelihana Bilang La'bi'FDFransiskus Eduardus Daromes

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Overview

Analysis reveals ESG disclosure positively affects firm value in non-financial companies, suggesting earnings quality as a possible mechanism.

Key Points

  • ESG disclosure positively influences firms' value, showcasing its importance in financial contexts.
  • Earnings quality's effect on firm value is positive but not statistically significant, indicating mixed outcomes.
  • Secondary data was analyzed from annual and sustainability reports of 109 non-financial firms from 2021-2023.
  • Stakeholder and signal theories underpin findings, highlighting their relevance in corporate governance discussions.

Cite This Study

La'bi' et al. (2025) studied this question.

synapsesocial.com/papers/68af7b187567bf4f94ff2818https://doi.org/10.35129/02a0dm70
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Impact of Environmental, Social, and Governance Disclosure on Firm Value with Profitability as a Moderating Variable2025
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  3. 3DOES PROFITABILITY MEDIATE THE EFFECT OF ESG DISCLOSURE ON FIRM VALUE? A STUDY ON ESGL INDEX COMPANIES (2022–2024)2025
  4. 4ESG disclosure, capital structure, and profitability in explaining firm value of Indonesia’s IDX ESG Leaders: Some notes from Islamic finance perspectives2025 · 2 citations
  5. 5ESG Factors, Corporate Governance, and Financial Performance: Exploring their Impact on Sustainability Reporting and Investment Decisions2025 · 1 citations